Protected Benefits Under Code Section 411(d)(6) | Practical Law
A Practice Note providing an overview of the anti-cutback rule under Section 411(d)(6) of the Internal Revenue Code (Code) (26 U.S.C. § 411(d)(6)) that generally prohibits amendments eliminating or reducing protected accrued benefits, early retirement benefits, retirement-type subsidies, and certain optional forms of benefit under qualified retirement plans.