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IRS Rev. Proc. Tells How to Correct a Plan's Now-Illegal Suspension-of-Benefits Amendment (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Apr. 18, 2005
Rev. Proc. 2005-23; 8 pages. Excerpt: With regard to qualified retirement plans that adopted certain amendments before June 7, 2004, section 3 of this revenue procedure generally provides that the Service will not disqualify a plan solely on account of a plan amendment adding or expanding a suspension of benefit provision, as prohibited under Central Laborers' [Pension Fund v. Heinz, 541 U.S. 739 (June 7, 2004)].
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