The IRS has released Proposed Regulations providing relief for nondiscrimination purposes for certain closed Defined Benefit plans.

Document Excerpt

This document contains proposed regulations that modify the nondiscrimination requirements applicable to certain Retirement Plans that provide additional benefits to a grandfathered group of employees following certain changes in the coverage of a defined Benefit plan or a defined benefit plan formula. The proposed regulations also make certain other changes to the nondiscrimination rules that are not limited to these plans. These regulations would affect participants in, beneficiaries of, employers maintaining, and administrators of tax-qualified retirement plans.
Link

https://www.federalregister.gov/articles/2016/01/29/2016-01675/nondiscrimination-relief-for-closed-defined-benefit-pension-plans-and-additional-changes-to-the