DB PLan Termination - what amendments are required?

[mariemonroe]

A DB Plan was submitted for an EGTRRA determination letter on 1/31/08. Favorable determination letter was received. Are there any plan amendments required to bring the plan up to date with current law if the plan is terminating 12/31/08? If so, what are they?

[John Feldt ERPA CPC QPA]

How about the Pension Protection Act amendments?

Also, the HEART act was passed in June 2008. There is a death benefit requirement in there, at a minimum.

Was the plan amended for the Final 415 Regulations?

The 411 age 62 in-service issue - does it affect the plan? If so, you may need an amendment there too.

[mariemonroe]

I think I have it all covered except for the HEART amendment.

Thanks.