Does 411(d)(6) apply to a governmental plan?

[jkharvey]

Does 411(d)(6) apply to a governmental plan? The MPPP wants to amend the contribution percentage for one employee. The amendment, however, would need to be made retroactive. What problem will this cause?

[Guest Karen Geiger]

Pursuant to Code section 411(e), Code section 411 does not apply to governmental plans.

[Carol V. Calhoun]

I would agree with Karen that section 411 does not apply. However, do check applicable state (including state constitutional) and local law--they often impose MORE restrictions than 411.

[david rigby]

Ditto, but also check the plan document to see if it imposes any restrictions on the types of amendments that are permitted.

[jkharvey]

Would this mean then that we could amend the plan retroactively to reduce the contribution percentage of one employee from 15% to 10%? This would be provided that the plan document does not specifically prohibit such an amendment.