KBauer

I would recommend clarification on the wording. I have had clients and contacts misinterpret what previous TPAs had meant on take-over cases. Maybe the prior TPA had said there are penalties due for the last 3 years for not making the correction timely after the plan year end for all 3 prior years.

I contacted ASPPA who informed me that the Study guide will not be available until AT LEAST the end of May for the Spring 2016 testing window. Has anyone had success using the prior year's study guide for a particular exam?

I understand this is an older post, but how would this event be recorded on Form 5500 if the rollover never left the plan?