Amendments restricting in-kind distributions: 1) same effective date r

[John A]

1) Are amendments restricting in-kind distributions subject to the same effective date requirements as amendments eliminating optional forms of benefits (no sooner than 90 days after an SMM is issued to participants), or are there separate timing rules for in-kind distribution cutback amendments?

2) Can defined benefit plans be amended to restrict in-kind distributions, or is it only defined contribution plans?