Setting aside the 411(d)(4) and (6) problems (just like the reg drafters did), what is everyone doing re: plan language for benefit restrictions based on funding. Will a bare-bones "If the plan becomes subject to 430/436, it will comply" suffice or do we have to numbingly lay it all out. Pre-regs I liked bare-bones, post I am leaning towards a hybrid. Referencing the statute and regs for all defined terms but spelling out the options. ...