May a non-electing church plan raise normal retirement age?

[Trekker]

Church plan would like to raise Normal Retirement Age, for current and future participants. This will have the effect of postponing distribution of benefits to which they would have been entitled to prior to the amendment.

Is this permitted?

Thanks for any insights.

[mdm09]

It should be -- the anti-cutback rule does not apply to non-electing church plans. But you'll want to carefully review the rules as to which IRS rules do and do not apply to non-electing church plans.

[david rigby]

Don't forget to read IRC 411(e)(2).