When would a retirement plan not need to amend for 401(a)(31)?

[Guest Enda80]

When would a retirement plan not need to amend for 401(a)(31)? Does it refer to involuntary distributions?

[Guest Sieve]

An amendment for IRC Section 401(a)(31)(A) (then simply 401(a)(31)) was required of all plans about 15 years ago. On the other hand, an amendment for 401(a)(31)(B)--generally required in 2005 or 2006--is not necessary for plans that do not provide for involuntary distributions for small amounts. (See IRC Section 401(a)(31)(B)(ii).)