409A(b)(3) funding restrictions

[jpod]

The 409A(b)(3) funding restrictions triggered by a qualified plan's at risk status apply to "transfers or other reservations of assets after August 17, 2006." However, do these restrictions apply to the funding of benefits otherwise grandfathered from 409A?

[Guest carltberry]

What do you think the following excerpt from Treas. Reg. Sec. 1.409-6(a)(4) does to the proposition that the rule of Code Section 409A(b)(3) does not apply on the grounds of grandfathering (material modifications killing grandfathered status)?

"The establishment of or contributions to a trust or other arrangement from which benefits under the plan are to be paid is not a material modification of the plan, provided that the contribution to the trust or other arrangement would not otherwise cause an amount to be includible in the service provider’s gross income."

[jpod]

I don't think it helps answer my question, although I stopped looking for an answer to my question because it became a moot point due to other facts which I did not have when I first raised it.