# Section 411(d)(6) Protected Benefits
> **IRS** · Final regulations. · Published 2006-08-09 · Effective 2006-08-09 · 71 FR 45379
## Document
- **Document number:** E6-12885
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 45379
- **CFR reference:** 26 CFR 1
- **Publication date:** 2006-08-09
- **Effective date:** 2006-08-09
- **Treasury docket:** TD 9280
## Abstract

This document contains final regulations providing guidance on certain issues under section 411(d)(6) of the Internal Revenue Code (Code), including the interaction between the anti-cutback rules of section 411(d)(6) and the nonforfeitability requirements of section 411(a). These regulations also provide a utilization test under which certain plan amendments are permitted to eliminate or reduce certain early retirement benefits, retirement-type subsidies, or optional forms of benefit. These regulations generally affect sponsors of, and participants and beneficiaries in, qualified retirement plans.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/08/09/E6-12885/section-411d6-protected-benefits)
---
*AI Analytics · CC0 1.0*