### Question
Can you define what applicable plan amendment means?


### Answer
**Applicable plan amendment** is defined as the following in *26 U.S.C. § 411*:

> an amendment to a defined benefit plan which has the effect of converting the plan to an applicable defined benefit plan

#### Citation:
  - *26 U.S.C. § 411*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter D-Deferred Compensation, Etc. > PART I-PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. > Subpart B-Special Rules**

