Social Security Supplements

[IRC401]

Is anyone aware of a reason why a plan sponsor may not eliminate a social security supplement (that is not a QSUPP) even for employees who need only to resign in order to receive the supplement and for participants already in pay status?

Please ignore HR and labor law issues.

Thank you.

PS: I am not referring to an "early retirement benefit" or a "retirement-type subsidy".

[MGB]

How can a Social Security supplement not be a "retirement-type" subsidy?

[IRC401]

See 1.411(d)-4 A-1(d)(3).