Death Benefit In Excess of QPSA Protected?

[CuseFan]

Plan QPSA is defined as 50% survivor annuity but the Plan provides a total death benefit that is actuarial equivalent of 100% of the accrued benefit. The portion of the death benefit above and beyond the QPSA is an ancillary benefit, but is it protected or can the Plan be amended to eliminate it?

[david rigby]

I've seen documents with a QPSA greater than 50% get amended to exactly 50%.

 

[Mike Preston]

Death benefits of any/all kind are not protected by 411(d)(6).  There are other provisions which require death benefits (QPSA, QOSA, etc.) in certain circumstances, but those are pursuant to other Code sections.

[CuseFan]

Thanks guys. My first thought was it couldn't be eliminated but changed my mind as I researched a little and was looking for some confirmation. Enjoy the weekend!