In-service distribution of rollover account only

401k plan currently allows for in-service distribution of rollover accounts only (i.e., plan states that distribution of "Rollover Account" maybe made at any time but no other in-service distributions are allowed other than hardship distributions).  Plan sponsor did not intend to allow in-service distributions of any amounts, including rollovers, and wants to eliminate this going forward.  Any anti-cut back issues?

I believe you can eliminate it prospectively.  That is, r/o money in the plan now (and the future earnings thereon) is protected.  But any r/o money coming in after amendment date can be restricted.

I want to caution you on doing that, however. If a participant has rollover money in an IRA, there's likely 0% chance they will roll money into the plan if they are then restricted from all access to that money until termination, death or disability.

Thank you for your replies.  Client is aksing whether these distributions are handled just like any other distribution - i.e., if prior to 59 1/2 subject to early withdrawal penalty, special tax notice, etc.?

Yes they are.