tja Posted June 10, 2005 Posted June 10, 2005 I am reviewing a governmental defined benefit plan that allows a participant to elect to a refund of employee contributions (picked-up contributions) plus interest when he leave employment. The plan also provides for a death benefit of the employee contributions plus interest, less any retiirement benefits received. The plan does not have any rollover provisions. Are the amendments that would have been required under a DC plan needed here as well? If so, what is the best approach for amendments made this year?
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