amendment removing 401(k) deferrals

[k man]

would an amendment removing the deferral feature from a 401(k) be an impermissable cutback of benefits?

[FundeK]

Is this a Profit Sharing/401(k) plan? If not, removing the deferrals from a 401(k) (that allows only deferrals and match) would be considered freezing or terminating the plan. Wouldn't it?

[david rigby]

See IRS Reg. 1.411(d)-4 Q&A-1

d) Benefits that are not section 411(d)(6) protected benefits. The following benefits are examples of items that are not section 411(d)(6) protected benefits:

…

(5) The right to make after-tax employee contributions or elective deferrals described in section 402(g)(3);

http://www.access.gpo.gov/nara/cfr/cfrhtml...26cfrv5_00.html

[k man]

pax, thanks. i discovered the reg after i posted.