http://www.accessmylibrary.com/article-1G1-159922164/putting-accrual-rules-test.html
March 22, 2007... In general, Internal Revenue Code (IRC) Section 411(d)(6) prohibits plan amendments that decrease a participant's accrued benefits, including the elimination or reduction of an early retirement benefit or a retirement-type subsidy with respect to benefits attributable to service be[ore the...Read more
March 22, 2007... In general, Internal Revenue Code (IRC) Section 411(d)(6) prohibits plan amendments that decrease a participant's accrued benefits, including the elimination or reduction of an early retirement benefit or a retirement-type subsidy with respect to benefits attributable to service be[ore the...Read more