heinz 2005-23

[Guest JBeck]

Assume a plan starts in 1971. In 1991 it adds a suspension of benefits provision. Does 2005-23 require that the suspension of benefit provision not apply to accruals before 1991, or does 2005-23 just state that once set forth, the suspension of benefits provision can only be modified on a prospective basis?

[SoCalActuary]

The latter choice is the sensible one.