For each of the following plan Amendments, discuss the following:

• Whether the amendment violates the anti-cutback rule if applied retroactively;
• Whether the amendment, if prospective in effect, requires a Section 204(h) notice; and
• Any additional notice or disclosure requirements under Part 1 of Title I of ERISA that are triggered by the amendment.

Amendments

1. An amendment eliminating vision care benefits for adults from a health care plan.
2. An amendment changing the benefit formula in a defined benefit plan from 50% of final average compensation to 35% of final average compensation.
3. An amendment eliminating employer matching contributions to a 401(k) plan.
4. An amendment limiting loan amounts from a 401(k) plan to $10,000.
5. An amendment changing the mutual fund investment options available to participants in their 401(k) plan.