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86. Conflict with insurance contracts

Publication 6165 — Defined Benefit Listing of Required Modifications and Information Package (LRM) · 2026-10-03 edition · updated 2026-10-04 · United States

335 | Defined Benefit Plan LRM Package 08/2020 06/2026

Statement of Requirement: Treas. Reg. § 1.401-1(a)(3)(iii); Rev. Proc. 2017-41, sec. 2023-37, 9.02(7) and 12.03( 65 )

Document Provision: _____

Sample Plan Language:

In the event of any conflict between the terms of this plan and the terms of any insurance contract issued hereunder the plan provisions shall control.

(Note to reviewer: Alternatively, the plan may provide that only contracts that conform to the terms of the plan will be issued.)

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▸Contents — Publication 6165 — Defined Benefit Listing of Required Modifications and Information Package (LRM)
Publication 6165 — Defined Benefit Listing of Required Modifications and Information Package (LRM)

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