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Full Version: Can a non-electing church DB plan eliminate lump sum as an optional form of payment without causing a 411(d)(6) violation?

BenefitsLink Message Boards > Employee Benefits in General > Church Plans

nancy

Aug 7 2003, 08:33 PM

If you have a non-electing church db plan, can you eliminate lump sum as an option without 411(d)(6) protection?

pax

Aug 8 2003, 07:57 AM

Maybe. A non-electing church plan [IRC 414(e)], is exempt from IRC 411. However, the plan itself may have provisions that do not permit the proposed change.

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