Can a DB Plan require a participant who has been fired, but who has met 5 year and other vesting requirements under Plan, to wait until normal retirement age to receive a benefit? In other words, can Plan force participant to forgo early retirement options that otherwise would be available but for the fact that the participant was fired and did not "retire"?

No.

Certain plan provisions are not clear in the original post. I thought a plan could utilize different early retirement reduction factors for:
- those who retire (directly from active service) and
- those who terminate vested, later aging into early retirement eligibility.

Is that relevant in your situation?

Here are the relevant scenarios under the Plan:

1. if p leaves active service prior to NRA and qualifies for Early, p can "retire" by applying for Early.

2. if p leaves active service voluntarily prior to NRA and prior to age required for Early with enough service credits for Early, p may "age in" to Early

3. if p is fired prior to NRA and would otherwise qualify for Early had he not been fired must wait until NRA to receive benefit

4. if p is fired from active service prior to NRA and prior to qualification for Early with enough service credits for Early, p cannot "age in" and must wait until NRA to receive benefit


If plan cannot require a paricipant who has been fired to forgo Early, what is the cite?

411(d)(6)

Thanks,

In event that a quirk in a Plan allowed a p to simultaneously qualify under separate provisions for an unreduced Early as well as a reduced Early, would 411(d)(6) also operate to preclude the Plan from forcing the p into the reduced option?

If a participant qualifies for a benefit option, that cannot be taken away in a DB plan; to do so would be to cause a prohibited reduction in the accrued benefit.

Why would you think that it could? Are you recalling the old "bad boy clause"? In the old days, maybe you could forfeit something under certain circumstances. Those days are, for the most part, gone.

Just wanted to confirm that I wasn't missing something. I appreciate the input.