pre-ERISA money purchase pension plan with 401(k) features

[Theresa Lynn]

As you know, only a profit-sharing plan, a stock bonus plan, a pre-ERISA money purchase pension plan, or a rural cooperative plan can include a 401(k) feature (CODA). Are any of you aware of any pre-ERISA money purchase pension plans that include such a feature?

Although not indicate in the IRC, Announcement 93-105 indicates that the plan had to include a CODA when ERISA was enacted. Do you know of any that have been amended to other types of plans to provide increased flexibility to the employer (and in some ways to the employee) and thus are dwindling in numbers?

Thanks!