Partial Distributions - Protected Benefit?

[Guest mainer]

Client purchased company (stock sale) that had 401k that offered lump sum, partial, and installment payments as forms of benefit. client's document has single sum distributions and interprets this as requiring 100% distribution only unless inservice/hardship.

2 years later, takeover plan is merged into employer plan by amendment (not voluntary transfer). Terminated participant in old plan is requesting partial distribution. Client says no - must take 100%. Should partial distribution been protected under 411(d)(6)?

[JanetM]

See 411(d)(6)(E)

[Guest nynaeve]

So if I am reading the section correctly, you may eliminate partial distributions as long as there is still a lump sum option available? I have a client that wants to eliminate partial distributions effective later this year. Thanks!