91. Eligibility requirements not more favorable for highly compensated

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

Statement of Requirement: Treas. Reg. 1.401(a)(4)-4; Rev. Proc. 2023-37, 9.03(2) and (10)

Document Provision: _____

(Note to reviewer: Delete or restate any provision that permits highly compensated employees to become participants under more favorable terms than other employees.)

(Note to reviewer: Any past service credit under a Standardized Plan must meet the safe harbor in Treas. Reg. 1.401(a)(4)-5(a)(3).)

(Note to reviewer: All optional forms of benefit, ancillary benefits, and other rights and features (as defined in Treas. Reg. 1.401(a)(4)-4) provided under the plan must be made available to all participants.)

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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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