I haven't seen any guidance suggesting that cash balances plans are not covered by 436. Anyone disagree with that conclusion and, if so, have any supporting authority?

Why might they not be covered?

Do I disagree that there isn't any guidance that they aren't covered? Wow, triple negative!

I agree there is no guidance indicatating that cash balance plan's are not covered by 436. As AndyH said, why do you think there would/should be? There is nothing in Code indicating that they should be treated any differently than any other db plan.

Not incorrect.

Thanks. I was 99.9% sure, given the regs, policy and legislative background, but wanted to make certain I wasn't missing something.