Lump Sum restriction for top 25 ?

[Guest DBPension]

Trying to research any restriction on DB Plan Lump Sum payout rerstriction on highest paid employees .... I seem to recall a restriction on higest paid 25 (or top 5?).

Can someone summarize restriction and direct me to the source information (ERISA ... US Code Title 29, Chapter 18 version) or in specific IRS Section(s)?

Thanks.

[Everett Moreland]

The restriction is in Treasury Regulation § 1.401(a)(4)-5(b)

[Guest webuck]

The restriction is in Treasury Regulation § 1.401(a)(4)-5(b)

The regulation refers to the pre-PPA funding rules regarding CURRENT LIABILITY, which is no longer calculated under the PPA funding rules starting in 2008. There was an indication that IRS intended to continue its use for this purpose, as opposed to using the Plan's Funding Target. Any recent updates to that view, like at the 2009 EA meeting???