November 9, 2005 Via Electronic Filing CC:PA:LPD:PR (REG-156518-04) Courier’s Desk Internal Revenue Service 1111 Constitution Avenue, NW Washington, DC 20044 Re: Proposed 411(d)(6) Regulations Dear Sir or Madam: The American Benefits Council (Council) appreciates the opportunity to comment on the proposed 411(d)(6) regulations. The Council is a public policy organization representing principally Fortune 500 companies and other organizations that assist employers of all sizes in providing benefits to employees. Collectively, the Council’s members either sponsor directly or provide services to retirement and health plans that cover more than 100 million Americans. The Council commends the Department of Treasury and Internal Revenue Service (collectively referred to as the “IRS”) for its efforts to help employers simplify defined benefit plans by issuing final and proposed regulations primarily designed to allow elimination of redundant or infrequently used distribution options. The Council also appreciates that the IRS needs to address the analysis adopted by the Supreme Court in Central Laborers’ Pension Fund v. Heinz, 541 U.S. 739 (2004) (hereafter Heinz), a case that held that a plan cannot expand the categories of post-normal retirement age employment resulting in suspension of benefit payments for benefits already earned. However, the Council would urge the IRS to reconsider whether to apply the Heinz analysis in the ...