# Prop. Treas. Reg. § 1.401(a)(4)-3: Nondiscrimination in amount of employer-provided benefits under a defined benefit plan.

Proposed regulation, not in force. REG-125761-14, 81 FR 4976, published 2016-01-29 <https://www.federalregister.gov/documents/2016/01/29/2016-01675/nondiscrimination-relief-for-closed-defined-benefit-pension-plans-and-additional-changes-to-the>. Interprets 26 U.S.C. § 401.

Par. 4. In § 1.401(a)(4)-3, paragraph (c)(2) is revised to read as follows:

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(c) * * *

(2) Satisfaction of section 410(b) by a rate group. For purposes of determining whether a rate group satisfies section 410(b), the rules of § 1.401(a)(4)-2(c)(3) apply except that § 1.401(a)(4)-2(c)(3)(ii)(A) is applied by substituting “benefit formula” for “formula that is used to determine the allocation.” See paragraph (c)(4) of this section and § 1.401(a)(4)-2(c)(4), Example 3 through Example 6, for examples of this rule. See § 1.401(a)(4)-13(a)(4) for rules on the effective/applicability date of this paragraph (c)(2).

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