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Text of Final IRS Reg on 411(d)(6) Protected Benefits, Including Optional Forms of Benefit (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Aug. 9, 2006
8 pages. Excerpt: This document contains final regulations providing guidance on certain issues under section 411(d)(6) of the Internal Revenue Code (Code), including the interaction between the anti-cutback rules of section 411(d)(6) and the nonforfeitability requirements of section 411(a) [and] a utilization test under which certain plan amendments are permitted to eliminate or reduce certain early retirement benefits, retirement-type subsidies, or optional forms of benefit.
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