Deduction Limit Unfunded Current Liability

[SRM]

Question about 404(a)(1)(D)(ii) -

Would benefit increases due to EGTRRA amendments be considered as a plan amendment increasing benefits for HCE?

I believe that IRS has previously indicated in conferences that cost of living increases in 415 and 401(a)(17) limits are not considered amendments for this purpose, but I am not sure about the EGTRRA law changes and amendments for those changes.

[Blinky the 3-eyed Fish]

First I would like to say that I don't believe there is clear guidance, but at the LA Conference it was espoused that the EGTRRA amendment increases are akin to cost of living adjustments in how they are treated for this purpose. I believe this makes sense. Some documents reference the 415 limits and others do not and require an actual amendment to provide for the EGTRRA increases. To have the plans treated differently would not seem to be to be fair reasoning.