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Found 3 results

  1. Documents have had an option to have an annuity contract be purchased. These plans do not elect otherwise to have an annuity form of distribution. Is this election option protected under §411(d)(6)? I suspect it is, however, in the final analysis, it seems the same as a lump sum with the Participant buying an annuity. The only difference is that with the option, the Plan would choose the annuity. I know it can be removed for new Participants. What is the risk for current Participants? Ultimately, IMHO, it's a dumb option. So my questions are : 1. Is it protected under §411(d)(6)? 2. Does the election serve a positive purpose?
  2. The Plan provides that if a participant works past age 65, no retirement benefit will be paid until actual retirement, subject to any required minimum distributions. Once the participant retires, distributions begin and the participant receives an actuarially increased benefit. The Plan is frozen. The Plan Sponsor wants to amend the Plan to force distribution at age 65. Would such an amendment be an impermissible cutback?
  3. A non-electing church plan wishes to increase normal retirement age for most participants, effective for already accrued benefits. I know the plan is not subject to 411(d)6, so no cutback issue. Any other issues besides potentially upsetting participants?
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