Funding Method Change

[Guest Don N]

Section 4.04 of Rev. Proc. 95-51 addresses the takeover situation where the firm and enrolled actuary have changed & Rev. Proc. 98-10 adds Section 4.05 to address a change in software;if the enrolled actuary for a plan joins a new firm & gets the plan back, what now? written request for approval? also,is 4.05 intended for the situation where the EA and firm servicing the plan remain constant but the firm just decides, for example, to start using new software; and suppose the EA above who got the plan back is using new software but is unable to utilize the former firm's software? request for written approval?