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No, Roth contributions are not a 411(d)(6) right, any more than regular deferrals are a protected right (we can always amend the plan to eliminate deferrals).

Of course, you have to make sure you keep all the language and admin associated with the existing accounts even if you eliminate new Roth deferrals (or non-Roth deferrals, for that matter).

 

Lawrence C. Starr, FLMI, CLU, CEBS, CPC, ChFC, EA, ATA, QPFC
President
Qualified Plan Consultants, Inc.
46 Daggett Drive
West Springfield, MA 01089
413-736-2066
larrystarr@qpc-inc.com

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