ETH

Agree with Belgarath (and apologies to quickly reading). No hope beyond transition period but good to be addressing now rather than in 2019.

There is special acquisition rule for SIMPLE IRA that would cover not only sole plan of employer but eligible employee limit as well. Code section 408(p)(10) provides same time frame relief as §410(b)(6). Good to be addressing now since employer has decisions to make and depending upon number of eligible post acquisition, may not be able to sponsor SIMPLE IRA.