Application of Anti-Cutback Rule to Plan Mergers (Posted March 22, 2005) Technical Tip 141: The following question and answer were from the IRS Q&A Session at the 2003 ASPPA Annual Conference: Are changes in benefits or options that occur as a result of a plan merger treated as a plan amendment for purposes of the anti-cutback rule of Code section 411(d)(6)? Response: Yes. Under Regulation 1.411(d)-4, Q&A -2(a)(3), any changes in benefits or options as a result of a plan merger are treated as a plan amendment for purposes of Code section 411(d)(6). View all Tips © 2012 Reish Luftman Reicher & Cohen, a Professional Corporation Important notice: Answers are provided as general guidance on the subjects covered in the question and are not provided as legal advice to the questioner's situation. Any legal issues should be reviewed by your legal counsel to apply the law to the particular facts of your situation.