Add-in Mandatory Cash-out

[Guest ebailey]

I have a retirement plan with a 1k mandatory cash out. I'd like to up that to 5k and comply with the roll-over to IRA requirements. Can the mandatory cash-out for all accounts with 5k or less be made retroactive? (I don't think it violates 411(d) but can't be sure). Or can it be only for future terminations?

Any insight would be appreciated.

thanks

[Mike Preston]

No protection, so you can do it retoactively.

[Christine Roberts]

No protection, so you can do it retoactively.

Mike would your answer be the same if the plan did not have any mandatory cashout rule but added one, rather than just increasing dollar limit?