The employer amended the MPPP to "freeze" future accruals of benefits two years ago. Are there any restrictions on "unfreezing" and amending to again provide for contributions?

My only concern would be the length of time between the freeze and the unfreeze. The longer, the better. Otherwise it looks like the employer is just trying to get around the minimum funding rules for a few years. Could the employer accomplish the same thing by converting the plan to a discretionary PS plan? Or is there a desire for a higher deductible limit?

I agree with DaveF. I think it will be important (if auditted) to show the compelling reason(s) for the freezing/no distribution and the unpredictable change in circumstances causing the unfreezing.

[This message has been edited by Bill Berke (edited 05-08-2000).]