What Are §412(i) Plans, Anyway?

As noted, as of January 1, 2008, §412(i) has been replaced by §412(e)(3), although it is likely that fully-insured defined benefit pension plans will continue to be referred to by the former subsection for some time to come.

I have heard that §412(i) pension plans are no longer viable. Is this true?

In a word, no.

There has been confusion on this issue in two regards. The first is a mere technical issue, and is not substantive.  Prior to January 1, 2008, so-called fully-insured pension plans were authorized and defined