The American Retirement Association wrote to the Internal Revenue Service with two recommendations to improve the proposed rule regarding nondiscrimination relief for closed defined benefit pension plans. The American Retirement Association recommended that the relief under Code Section 401(a)(26) be provided for closed plans, similar to relief offered for Code Section 401(a)(4) and that more detail be provided regarding the use of the average contribution percentage (ACP) to meet a portion of the minimum gateway allocation.