Any actual difference between a 411(d)(6) protected benefit that can b

[John A]

What is the difference between:

1) a 411(d)(6) protected benefit that can be eliminated by plan amendment (like hardship distributions), and

2) a benefit that is not protected under 411(d)(6) (like ancillary life insurance)?

If they can both be eliminated by plan amendment, what's the difference?

[MWeddell]

There may be other differences too, but the regulations don't allow employer discretion for a 411(d)(6) protected benefit, even if one could amend the document to get rid of the benefit.