Can a non-electing church DB plan eliminate lump sum as an optional form of payment without causing a 411(d)(6) violation?

[nancy]

If you have a non-electing church db plan, can you eliminate lump sum as an option without 411(d)(6) protection?

[david rigby]

Maybe. A non-electing church plan [iRC 414(e)], is exempt from IRC 411. However, the plan itself may have provisions that do not permit the proposed change.