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lenhart
If a 401k plan is amended to add an In-Service distribution provision and the provision is utilized by at least one participant, can the plan later be amended to remove the In-Service distribution provision so that no other participants may receive an in-service distribution?
J Simmons
QUOTE (lenhart @ May 6 2009, 02:30 PM) *
If a 401k plan is amended to add an In-Service distribution provision and the provision is utilized by at least one participant, can the plan later be amended to remove the In-Service distribution provision so that no other participants may receive an in-service distribution?

See Sieve's excellent post here about to what extent this can be done.
david rigby
It may be a longshot, but ... if the provision was implemented with a fixed temporary timeframe, it may have automatically expired. (Sort of like an early retirement window.) However, such provision should have been non-discriminatory at the time it was created.
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