Elimination of Death Benefit in Pension Plan

[Guest ircreader]

I can't seem to find the answer to this anywhere. Does anybody know if the death benefit for single participants be eliminated without violating the Code or ERISA in a cash balance plan? Is notice required? I know we can't eliminate optional forms of benefit but I'm not sure this is one. Of course, it will not be eliminated for married participants.

[david rigby]

Perhaps stated too simply, but the only (pre-retirement) death benefit a plan is required to provide is the QPSA, sometimes referred to as the "REA miniumm". A plan can be amended to reduce its death benefit provisions to this level (assuming no other plan provision state otherwise).

http://www.benefitslink.com/boards/index.php?showtopic=14485

http://www.benefitslink.com/boards/index.php?showtopic=19204

[Guest ircreader]

Thank you pax. I couldn't find anything to say it was protected so I feel much more comfortable with the answer now.

[MGB]

Yes, you can eliminate it; yes, a notice is required.