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Employee Benefits > AntiCutback Rule
The following information is about AntiCutback Rule.
AntiCutback Rule Defined
Rules provided in Code section 411(d)(6), Code section 412, ERISA section 204(g), ERISA section 302(c)(8) and ERISA section 4281, and their regulations, which provides that an amendment to a plan will not be permitted where it has the effect of eliminating or reducing either an early retirement benefit, a retirement type subsidy, or an optional form of benefit, to the extent that these forms of benefit are attributable to service before the amendment. This would be considered a prohibited “cutback of a protected benefit.”
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