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I've seen them ask for it. I told them no - they don't need it - and if they persist, I tell the managing partner I no longer want to train their younguns - there are other auditing firms out there.....

If the plan is in process of a standard or distress termination (or has completed the process), the plan is not subject to the minimum funding requirements after the effective date of the plan termination. If the plan is/was being terminated effective as of a date prior to the beginning of the reporting year, the plan should be reported as not being subject to minimum funding. No SB would be prepared. Question 11 (is this a DB plan subject to minimum funding) is answered "no" and item 11a is left blank.

What's a Cubs fan? I thought the last big asteroid strike made them extinct.