I have a client amending its plan to move from an individually-designed profit sharing plan to a prototype plan. Both the current and amended plans accelerate vesting of employer contributions in the event of a disability; however, for purposes of this rule, the prototype plan provides a different definition of disability.

The new 411(d)(6) regs address disability in the context of DB plans, but I cannot find guidance as to whether the foregoing amendment may violate 411(d)(6). Any thoughts on whether this is an issue would be greatly appreciated.

You couldn't change the definition for someone who is already disabled under the old definition.

On a prospective basis you could eliminate the disability right altogether or change the definition of disability.

An accrued benefit is not protected by 411(d)(6) until it has accrued (with exception of certain enumerated rights like the right to early retirement). The way I would look at it, until someone becomes disabled under the disability provisions of the plan, he or she hasn't accrued the disability benefit; until accrual the right can be eliminated or revised.