Rev. Proc. 2023-37, permits a Pre-approved Plan to use either of two formats: a single

plan document or a basic plan document with an adoption agreement. See sections 4.01(14), 4.01(19), and 4.01(2) therein. This LRM reflects the latter format but recognizes that the former is also acceptable.

Plan provisions contained in this information package are arranged in three parts. Part I contains provisions generally applicable to all plans, Part II contains those provisions applicable to Standardized Plans and Part III contains those applicable to Nonstandardized Plans.

In addition to the provisions listed in Part II, certain provisions of the LRMs must be used for Standardized Plans. See generally section 9.03 of Rev. Proc. 2023-37 and Plan Benefit Provisions (before LRM # 23). These provisions are in LRMs #6 and #7 (requiring that a Standardized Plan use total compensation for benefits accrual purposes); LRM #29 (requiring a Standardized Plan to count all years of participation for accrual purposes, unless a participant terminates service with not more than 500 hours); LRM #43 (a Standardized Plan must make all optional benefit forms currently available to non- highly compensated employees); and LRMs #27C, #36, #39 and #102 (prohibition on employee contributions for Standardized Plans).

In addition to the provisions listed in Part III, certain provisions of the LRMs may be modified for Nonstandarized Plans. See generally section 9.03 of Rev. Proc. 2023-37 and Plan Benefit Provisions (before LRM # 23). These provisions are in LRM #6 (a Nonstandardized Plan may provide the Adopting Employer the option to select total compensation); LRMs # 8, #12 and #13 (these sections contain sample plan language that may be omitted in a Nonstandardized Plan that precludes participation by self-employed individuals); LRM #21 (a Nonstandardized Plan can utilize the one-year holdout rule of IRC 410(a)(5)(C)); LRM #29 (permitting a Nonstandardized Plan to require a participant

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to complete a specified number of hours in order to earn a year of participation); and LRMs #27C, ##36-39 (employee contributions).

In addition to the provisions noted above and extant in Parts II and III, provisions applicable to Cash Balance Formulas are contained in LRM #26A (requiring that a Pre- approved Cash Balance Plan must provide that, at all times, any benefits accrued prior to adoption (and other benefits protected under IRC 411(d)(6)(B)) are protected). Note that although LRM #26A is itemized within provisions applicable to all plans, Standardized Plans are not permitted to contain a Cash Balance Formula.

Certain capitalized terms used throughout this document have meanings defined in section 4 of Rev. Proc. 2023-37.

06/01/2026

2 | Defined Benefit Plan LRM Package 06/2026