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underfunded single employer defined benefit plans

Section 9. Multiple Employer Plans. The adoption agreement shall indicate if the plan is a

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

multiple employer plan and whether Code § IRC 413(c)(4)(A) applies to the plan. If Code § IRC 413(c)(4)(A) applies to the plan, this Article shall apply separately to each employer under the plan as if each such employer maintained a separate plan. If Code § IRC 413(c)(4)(A) does not apply to the plan, this Article shall apply as if all participants in the plan were employed by a single employer.

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▸Contents — Publication 6165 — Defined Benefit Listing of Required Modifications and Information Package (LRM)

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