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Just for clarification, was the effective date of the 2022 plan amendment prior to the owner/EE date of death?

There have been a few previous discussion threads. The Search feature might help you. For example, this one from 2019: https://benefitslink.com/boards/topic/63887-annulment/

What is the death benefit for a non-married participant? Is this a contributory plan? You should look a the State's law and see if there are any restrictions on the death benefit. As far as the plan document goes, many states don't even require them, so again, see what the state requires.

The feature to take an in-service withdrawal from match or profit sharing accounts if the amounts have been in the plan for at least 2 years has been around since before ERISA. Revenue Ruling 71-295 clarified Revenue Ruling 54-231 that the time period had to be at least 2 years, and Revenue Ruling 73-553 clarified that the count starts from the date a contribution is deposited into the employee's account (i.e., not the date the contribution was accrued). There does not seem to be any clarification regarding how earnings are considered. Using the actual account balance from 2 years ago is a safe option. It is clear that contributions deposited within the last 2 years are not available. Adjusting the amount for earnings is acceptable if the accounting detail is available to calculate the actual associated with the 2 year old balance.

If 100X fails, try RR 74-307 rule but keep in mind that it is based on years of participation only, cannot use years of service. When determining the lump sum for 74-307, 415 limit should be adhered to i.e. do not base the lump sum based on a very high mortality table that exceeds 415 lump sum at NRA. This lump sum is based on projected monthly benefit at NRA which can change from year to year. If you continuously reduce the benefits and/or freeze the plan, you will need to recalculate the insurance coverage and make sure that incidental limits are not exceeded. When applying RR 74-307, do not forget the 66.66% rule for whole life and 33.33% for universal/term life. You can certainly flip flop using 100x or RR 74-307, no requirement that it has to be the same method to check. However, as always, please check the plan document language and see what is allowed and what is not. My 2 cents FWIW. FYI, I hate insurance in any pension plan, nothing but trouble and never explained by agents properly and what the consequences are, what do I know.