A DC Plan has a provision providing that a Participant's entire account balance can be paid out on the occurence of the Participant's "disability of at least six months duration" -- among other occurences (retirement, death, layoff for a period of 30 days).

Client wants to eliminate this provision.

Is this an impermissible cutback?

(Under DB rules, a disability benefit is an "ancillary benefit" -- but its only defined that way in regards to a DB plan. See 1.411(d)-3(g)(2)).

What regulation can I point to to show that a disability benefit may be eliminated from a DC plan without violating 411(d)?

Thanks.

It is a cutback as it relates to distribution timing upon a stated event. It will likely take a compilation of arguments to piece it together. Also, the term 'disability' would be defined by the plan for this purpose. That definition would, arguably, be subject to the cutback provision as well. I would not want to open that can of worms, but then again, why not?