Plan amendments required before termination
- the United States or its agency or instrumentality;
- a state or political subdivision, or its agency or instrumentality; or
- an Indian tribal government or its subdivision, or its agency or instrumentality (participants must substantially perform services essential to governmental functions rather than commercial activities.)
- 403(b) tax-sheltered annuity plans [These plans are also referred to as Tax Deferred Annuity Plans in which participation is typically limited to employees of an educational entity. See, for example, Education Law Article 8-C, SUNY’s Special Annuity Plan];
- 457 deferred compensation plans;
- qualified excess benefit arrangements; and
- Certain grandfathered 401(k) plans adopted by a governmental entity before May 6, 1986.