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[Official Guidance]

9/1/2000: IRS Issues Final Regs on Modifications to Alternate Forms of Benefit Under Qualified Plans (Internal Revenue Service [IRS])
Excerpt: ... a defined contribution plan does not violate the requirements of section 411(d)(6) merely because the plan is amended to eliminate or restrict the ability of a participant to receive payment of accrued benefits under a particular optional form of benefit if ... the alternative forms of payment available to the participant include payment in a single-sum distribution form that is otherwise identical to the optional form of benefit that is being eliminated or restricted.
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