EACA Permissible Withdrawals

[BeccaERISA]

Would EACA permissible withdrawals be considered a protected benefit under IRC 411(d)(6)?

For example, the Employer allows EACA permissible withdrawals during the Plan's 2008 Plan Year. During that year, the Employer decides that permissible withdrawals are too administratively burdensome and will no longer permit such withdrawals for the 2009 Plan Year.

[Kevin C]

Are you wanting to amend a plan to remove them? Are you concerned about them no longer being available to a participant who doesn't make an election within 90 days of the first automatic deferral? Or, something else?