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| Summary of IRS Final and Proposed 411(d)(6) Regulations (PDF) American Benefits Council  Aug. 12, 2005 2 pages. Excerpt: The proposed regulations address ... the interaction of the permitted forfeiture rules under Code Section 411(a) with the anti-cutback rules under Code Section 411(d)(6) (to reflect the holding in Central Laborers' Pension Fund v. Heinz, 541 U.S. 739 (June 7, 2004), and a new utilization test method under which a plan amendment is permitted to eliminate an optional form of benefit that has not been utilized during a look-back period. |
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