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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