TABLE — Publication 6165 — Defined Benefit Listing

DEFINITION PROVISIONS ��7

Definition of year of service��7
Definition of break in service ��7
Definition of hour of service��7
Elapsed time��9
Definition of plan year��10
Definition of compensation ��10
Compensation formulas��12
Definition of earned income��13
Definition of employee��13
Definition of leased employee��14
Definition of highly compensated employee��14
Definition of owner-employee��15
Definition of self-employed individual��16
Definition of normal retirement age ��16
Definition of straight life annuity ��17

MINIMUM PARTICIPATION PROVISIONS��17

Maximum age restrictions not permitted��17
Provisions for entry into participation��18
Eligibility computation periods��18
Use of computation periods��18
All years of service counted toward eligibility except after certain breaks in service��19
Eligibility break in service, one-year hold-out rule ��19
Participation upon return to eligible class ��20

PLAN BENEFIT PROVISIONS ��20

Fresh-start rules��21
Determination of frozen accrued benefit��23
Adjustments to frozen accrued benefit��24
Current benefit formulas – plans not providing for permitted disparity and using the fractional accrual rule��30 26A. Current benefit formulas – Cash Balance Plan��31
Current benefit formulas – plans providing for permitted disparity��43 27A. Definitions – plans providing for permitted disparity��54

3 | Defined Benefit Plan LRM Package 06/2026

27B. Adjustments for benefits beginning at a time other than normal retirement age��55 27C. Employee contributions – plans providing for permitted disparity��59 27D. Permitted disparity with respect to employerprovided benefit - fully insured ��59 27E. Integration with Social Security��60 28. Benefit increase - fully insured plans, insured preretirement death benefits��61 29. Definition of year of participation (accrual computation period) ��62 30. Definition of year of credited service ��63 31. Formula to determine accrued benefit ��64 32. Fully-insured IRC 412(e)(3) plan rules ��67 33. Pre-ERISA accrued benefits ��69 34. Definition of normal retirement benefit��69 35. Accrual limitations based upon age not permitted��70

EMPLOYEE CONTRIBUTION PROVISIONS ��70

Nondeductible voluntary employee contributions��70
Separate account for nondeductible voluntary employee contributions��71
Nonforfeitability of employee contributions��71
Deductible voluntary employee contributions��71
Limitation on benefits��72
Defined benefit plans must state the normal form of benefits to be definitely determinable��92
Definite benefit��92
Optional forms of benefit must be stated in the plan��98
Cash-outs and plan repayment provisions ��99
Restrictions on immediate distributions ��100
Joint and Survivor Annuity, Qualified Optional Survivor Annuity, and Preretirement Survivor Annuity requirements ��102
Commencement of benefits ��110
Early retirement with age and service requirement ��111
Conflicts with annuity contracts ��111
Nontransferability of annuities��111
Timing and modes of distribution��111
Incidental insurance provisions and definitely determinable retirement benefits��123
Payment of benefits��125
Direct rollovers ��125
Suspension of benefits��130
Bifurcated distribution options��132
Pre-termination restrictions��134

4 | Defined Benefit Plan LRM Package 06/2026

57A. Limitations on the accrual and payment of benefits under certain underfunded single employer defined benefit plans��136

VESTING PROVISIONS��146

Designation of vesting computation period��146
Breaks in service and years of service must be measured on the same computation period ��147
Full vesting upon attainment of normal retirement age��147
Optional vesting schedules must be at least as favorable as the applicable minimum vesting schedules��147
Crediting years of service - vesting��148
Vesting break in service - one year holdout��148
Vesting break in service - rule of parity��149
Amendment of vesting schedule��149
Amendments affecting accrued benefits��150
Forfeitures - withdrawal of employee contributions��151
Reinstatement of benefit��151

TOP-HEAVY PROVISIONS��151

Top-heavy definitions��151
Minimum accrued benefit��154
Adjustment for benefit form other than life annuity at normal retirement age��156
Nonforfeitability of minimum accrued benefit��156
Minimum vesting schedules��156

AMENDMENT AND TERMINATION PROVISIONS��157

Provider power to amend ��157
Amendment by Adopting Employer��158
Vesting - plan termination ��159
Plan merger - maintenance of benefit ��159

MISCELLANEOUS PLAN PROVISIONS��159

Inalienability of benefits��159
Loans to participants��160
Exclusive benefit��162
Failure of qualification��162
RESERVED ��163
RESERVED ��163
Crediting service with predecessor employer��163
Conflicting trust provisions ��163

5 | Defined Benefit Plan LRM Package 06/2026

Conflict with insurance contracts ��163
Treatment of insurance dividends and other credits, fully-insured plans��164
Additional adoption agreement requirements��165
USERRA – military service credit��165 89A. Multiple employer plans��166