MINIMUM PARTICIPATION PROVISIONS 16. Maximum age restrictions not permitted

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: IRC 410(a)(2)

Document Provision: _____

(Note to reviewer: The Provider must delete any provision that restricts participation based on the attainment of a specified age for employees who perform one hour of service in any plan year beginning on or after January 1, 1988.)

17 | Defined Benefit Plan LRM Package 06/2026

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸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)

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.