A "super-integrated" plan allocation currently integrates at $70,000 and has a " last day" requirement.For the 12/31/01 allocation the plan sponsor wants to increase the integration level to $85,000 and eliminate the last day requirement.I don't think I have a 411(d)(6) issue with the prior allocation basis. Anyone agree/disagree?

I would generally say, amend away--but does your plan say that anyone who dies, retires, or becomes disabled receives an allocation without regard to the last day rule. If so, you may have an issue for those folks since they have already "accrued" the benefit at the lower intergration level.

Nobody in any of those categories, but thank you for the reminder.