underfunded single employer defined benefit plans
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: Code §I RC 436; Treas. Reg. § 1.436-1; Notice
20113 , 20112 I.R.B. 263; Notice 2011-96 , 201152
I.R.B. 915; Notice 2012-46 , 201230 I.R.B. 86;
Notice 2012-61 , 201242 I.R.B. 479; Notice 2012-70 ,
2012-51 I.R.B. 712; Notice 2014-53 , 2014-43 I.R.B.
737; Cooperative and Small Employer Charity
Pension Flexibility Act, Pub. L. 113-97; Highway
and Transportation Funding Act of 2015, Pub. L.
114-21
Document Provision: _____
Sample plan language:
Article _____: Limitations on the Accrual and Payment of Benefits When the Plan Is Underfunded or When the Plan Sponsor Is In Bankruptcy
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