Requirements
(a) Requirements(1) In general. Disparity in the rates of employer-provided benefits under a defined benefit plan is permitted under section 401(l) and this section for a plan year only if the plan satisfies paragraphs (a)(2) through (a)(6) of this section. A plan that otherwise satisfies this paragraph (a) will not be considered to fail section 401(l) merely because it contains one or more provisions described in 1.401(a)(4)-3(b)(6) (such as multiple formulas). Section 401(a)(5)(D) and 1.401(a)(5)-1(d) provide other rules under which benefits provided under a defined benefit plan (including defined benefit excess and offset plans) may be limited. See 1.401(a)(4)-3(b)(5)(viii) for special rules under which an insurance contract plan may satisfy 1.401(a)(4)-1(b)(2) and section 401(l). See 1.401(a)(4)-8(c)(3)(iii)(B) for special rules applicable to cash balance plans. (2) Excess or offset plan requirement. The plan must be a defined benefit excess plan or an offset plan. (3) Maximum disparity. The disparity for all employees under the plan must not exceed the maximum permitted disparity prescribed in paragraph (b) of this section. (4) Uniform disparity. The disparity for all employees under the plan must be uniform within the meaning of paragraph (c) of this section. (5) Integration or offset level. The integration or offset level specified in the plan must satisfy paragraph (d) of this section. (6) Benefits, rights, and features. The benefits, rights, and features provided under the plan must satisfy paragraph (f)(1) of this section.