403(b) Protected Benefits?

[Guest dietpepsi]

Hello,

Looking for opinions on the following:

If a 403(b) plan is subject to ERISA and has a formal plan document, would protected benefit rules apply? For example, would protected benefit rules apply to eliminating optional forms of distribution or changing normal retirement?

Thanks

[MWeddell]

Not that the original poster is still waiting for an answer, but let's answer this one anyway given that I researched it today.

If a 403(b) plan is subject to ERISA, then it is subject to ERISA Section 204(g), which is essentially identical to Code Section 411(d)(6).  It is subject to the Treasury Department regulations issued under 411(d)(6), Treas. Reg. Section 1.411(d)-4, which is made clear if one reads ERISA Section 204(g)(5).  So, yes, the protected benefit rules apply to an ERISA 403(b) plan.