"Even assuming Kentucky Bancshares was obliged to amend its Plan to account for changes precipitated by the PPA ... nothing in the PPA or the Internal Revenue Code made it necessary for Kentucky Bancshares to amend the Plan in a way that caused a decrease in the value of benefits. Or, stated otherwise, even though the PPA-authorized changes made by the Plan amendment were permissible ... Kentucky Bancshares has failed to identify any persuasive authority or reason for finding that the amendment did not result in an impermissible post-termination decrease in the value of benefits ... PBGC reasonably concluded that Kentucky Bancshares' compliance with PPA Section 1107 did not obviate its obligation to also comply with ERISA's standard termination requirements. The two sets of requirements are not contradictory[.]" [Pension Benefit Guaranty Corp. v. Kentucky Bancshares, Inc., No. 14-5573 (6th Cir. Jan. 15, 2015)]