Death benefits - protected?

[Guest Sieve]

Is a death benefit provided by a defined contribution plan protected against elimination as an optional form of benefit? Specifically, if an option for the beneficiary to elect a life expectancy (or any other) form of payout is eliminated and replaced with a five-year payout period (with no other options), is the life expectancy option protected as to (i) a potential beneficiary, when the participant remains alive and has not begun taking a benefit, or (ii) a beneficiary already receiving a life expectancy payout?

Reg. Section 1.411(d)-4, Q&A-2(a)(4) prevents the elimination of a protected benefit based simply on the fact that it is payable to a beneficiary. Yet, a death benefit is not mentioned in any of the examples in Reg. Section 1.411(d)-4, Q&A-1(b)(2). The mention of J&S options in Example 1 is, I believe, because the participant's amount of benefit is impacted by the continuation factor, and not because it's a death benefit. Reg. Section 1.411(d)-3(g)(6)(ii)(B)--which is referenced by Reg. Section 1.411(d)-4, Q&A-1(b)--considers death benefits paid AFTER the annuity starting date to be an optional form of benefit that must be protected in certain circumstances, but it does not address death benefits payable BEFORE the annuity starting date. It is interesting, however, that Reg. Section 1.411(d)-3(g)(6)(ii)(B) considers a death benefit as "provided to a participant". Nevertheless, it seems to me that a potential death benefit payable to a potential beneficiary is not protected, at least while the beneficiary is still alive and not receiving benefits, because it is not an optional form of benefit, but a death benefit is protected in the hands of the beneficiary as an accrued benefit following the participant's death.

Thoughts? Comments?