Text of DOL Adv. Op. 2004-04A on Effect of DB Plan Amendment on Employer Securities Limitation

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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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