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PART II - STANDARDIZED PLANS

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

(Note to reviewer: All Standardized defined benefit plans must, by their terms, satisfy one of the design-based safe harbors in Treas. Reg. § 1.401(a)(4)-3(b). LRM #26 provides sample benefit formulas that satisfy the design-based safe harbors of the regulations for plans that do not provide for permitted disparity. LRM #27 provides sample formulas that satisfy the design-based safe harbors of the regulations for plans that provide for permitted disparity.)

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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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