Requirements
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.
(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) andsection 401(l). See 1.401(a)(4)-8(c)(3)(iii)(B)for special rules applicable to cash balance plans.