Disability benefit- service crediting

[AndyH]

DB plan provides for unreduced disability provision if participant has 15 YOS.

Plan is frozen. Must participants be allowed to "grow into" the 15 YOS or can service be frozen for this purpose?

[Guest Brian4]

Do you mean that the disability benefit is the accrued benefit payable immediately without any early retirement reduction?

Qualified disability benefits are not subject to the anti-cutback rule, so they can be eliminated for employees who become disabled after the effective date of the amendment.

See 2002 Enrolled Actuaries Gray Book Question 32.

[AndyH]

Yes. Got it. Thank you.