Is the IRS still pondering the question of allowing elimination of optional forms of benefit under DB Plans? I remember reading something, somewhere, that they may revisit this issue or maybe even propose some regs in 2003. Has anyone heard this as well?

This was a change under EGTRRA. The only situation is when there is a deminimus result of deleting the option. This is supposed to be directed at mergers where they two plans had similar, but not exactly the same options. This requires the IRS to provide regulations to interpret correctly.

as far as i know, i still gotta believe that 411(d)(6) is always an issue to reckon with as a result of an elimination of an optional form of benefit. but there may be some leniency w/r/t certain optional forms, which i do not know offhand at this time.

gary