Accrued benefits
(10) Accrued benefits. See 1.411(b)-1 for rules under section 411(b) relating to accrued benefit requirements under defined benefit plans. (11) Allocation of accrued benefits. See 1.411(c)-1 for rules under section 411(c) relating to allocation of accrued benefits between employer and employee contributions. (12) Discrimination, etc. See 1.411(d)-1 for rules relating to the coordination of section 411 with section 401(a)(4) (relating to discrimination) and other rules under section 411(d).