204(h) requirement as a result of TRA '86

[Gary]

Must a 204(h) notice be provided in the event that a Plan was amended for TRA '86 and changed its formula from a SS offset to a formula that met 401(l)? If 204(h) was not provided would the participant be entitled to old formula if greater (even though it was a TRA'86 change)?

Why were SS offset plans amended? Is it because they would not meet 401(l)? Or because they could not meet any safe harbor test? Isn't it true that a SS offset Plan could pass 401(a)(4) and even 401(l) by having a offset that is less than the 401(l) maximum offset?

gary