3851 / What safe harbors exist that allow a defined benefit plan to satisfy the nondiscrimination requirements?

The final regulations provide a set of uniformity requirements that apply to all defined benefit safe harbors. A plan generally must provide a uniform normal retirement benefit in the same form for all employees, using a uniform normal retirement age. For purposes of this requirement, Social Security retirement age will be treated as a uniform retirement age.¹ The regulations provide for three safe harbors: one for unit credit plans, one for fractional accrual plans (including flat benefit plans), and one for insurance contract plans.²

1. IRC § 401(a)(5)(F).

2. Treas. Reg. § 1.401(a)(4)-3(b).