Sample 436 Amendment after already amended

[7806akp]

What are people doing about DB plans that have already been amended to comply with section 436 now that the IRS has issued a sample amendment? Should a plan sponsor simply replace the previously adopted provisions with the sample amendment or try to tweak the language already in the plan to come as close as possible to the sample language? In one case I've seen, the plan language spells out the regulations (not incorporated by reference), but there are slight differences in the layout/order of the information and in the wording. If the sample amendment is adopted to replace the previously adopted language, can the plan still rely on the 411(d)(6) protection provided by Notice 2011-96 with respect to any differences that may exist between the previously adopted plan provisions and the sample provisions (i.e., what if some slight difference exists between the sample language and the plan's prior 436 amendment so that the adoption of the sample amendment to replace the prior 436 amendment eliminates a protected benefit?). Notice 2011-96 provides, "To the extent that the adoption of the sample amendment in the appendix to this notice by the deadline described in this section III causes the elimination or reduction of a § 411(d)(6) protected benefit under a plan, the elimination or reduction is made only to the extent necessary to enable the plan to meet the requirements of § 436 and therefore does not cause the plan to fail to meet the anti-cutback requirements of § 411(d)(6)." This language seems to cover a plan's adoption of the sample amendment even where the plan has already adopted a 436 amendment that it is now replacing with the sample amendment. Thoughts?

[JAY21]

If I can further extend the question to say is there now ANY required amendment that is due by 12/31/2011 ? I thought the DB required amendments for 2011 was comprised of 2 parts; (a) a WRERA amendment and (b) this 436 amendment.

It's clear that Notice 2011-96 is extending the 436 amendment to 2012 but what about part (a) above; the WRERA amendment is that extended with this notice too or is that still required by 12/31/2011 ?

Thanks.

[7806akp]

If I can further extend the question to say is there now ANY required amendment that is due by 12/31/2011 ? I thought the DB required amendments for 2011 was comprised of 2 parts; (a) a WRERA amendment and (b) this 436 amendment.

It's clear that Notice 2011-96 is extending the 436 amendment to 2012 but what about part (a) above; the WRERA amendment is that extended with this notice too or is that still required by 12/31/2011 ?

Thanks.

Which WRERA amendment (other than 436 amendment)? I thought they were due at the end of 2010?