Excerpt: The Service and Treasury intend to issue proposed regulations under section 411(d)(6) of the Code with respect to optional forms of benefit under defined benefit plans. Consequently, comments are requested on which optional forms of benefit (including early retirement benefits and retirement-type subsidies) should be permitted to be eliminated and the circumstances under which they should be permitted to be eliminated, consistent with section 411(d)(6)(B) as amended by EGTRRA.