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Text of Proposed Changes to Anti-Cutback Regulations Under Section 411(d)(6), Reflecting Heinz Case (PDF)
Internal Revenue Service [IRS]Link to more items from this source
[Official Guidance]
Aug. 11, 2005

Excerpt: The proposed regulations would address the interaction between the anti-cutback rules of section 411(d)(6) and the nonforfeitability requirements of section 411(a), and would also provide a utilization test under which certain plan amendments would be permitted to eliminate or reduce certain early retirement benefits, retirement-type subsidies, or optional forms of benefit. These proposed regulations would generally affect sponsors of, and participants in, qualified retirement plans.

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