Nicholas Pension Consultants
RTD Financial Advisors
Retirement Industry Trust Association (RITA)
Retirement Plan Consultants
Hochheiser Deutsch & Co, Inc.
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|Text of DOL Adv. Op. 2004-04A on Effect of DB Plan Amendment on Employer Securities Limitation|
Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL]
June 7, 2004
Excerpt: This is in response to your request for an advisory opinion on behalf of Butler Manufacturing Company (Company) concerning the application of section 9345(a)(3) of the Omnibus Budget Reconciliation Act of 1987 (OBRA '87) (the grandfather provision) to the amendment of a defined benefit plan reducing future benefit accruals.
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