Anti-Cutback Rules as applied to DB Plans?

[Guest Mike Pazzo]

My multiemployer DB Plan has optional forms of benefits, do the recent anti-cutback regulations (section 411) allow me to amend and remove these optional forms or do the regs only apply to DC plans?

[Guest]

It depends on what optional forms are available and which ones you want to eliminate. For example, if the plan offers a J&50, J&75, and J&100, you may be able to eliminate the J&75. It's a fairly stringent rule, but you do have a little bit of wiggle room.