Spin off and protected benefits

[cpc0506]

We have a plan that is a spin off from another plan.  Do we have issues regarding protected benefits that need to be addressed in the new plan's AA?

Thank you for your replies.

[CuseFan]

Yes, you must protect required provisions with respect to transferred benefits/accounts. 

Depending on your AA, or more likely the basic document, maybe that is an automatic w/o the need for additional language. If not, there is often a protected benefits addendum on a typical AA or you just use the other provisions addendum to either itemize your protected provisions or (probably not the best practice) state those prior plan protected provisions are incorporated by reference. Any way you slice it, you're probably outside adoption w/o modification unless the protected provisions are also available options in your AA, but don't apply to prospective accruals.