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A couple of years ago I was attending the annual conference of the IFEBP. I attended a public employer session and the speaker was from the federal government. At that time we were told that they were currently reviewing a question regarding DROP's and "pick-up" arrangements. Plans that included a DROP provision and an IRC 414(h)(2) "pick-up" arrangement, whereby when a DROP provision mandated that those electing to participate in the DROP would no longer contribute to the plan, may be running afoul of the 'pick-up" and/or CODA rules. Since those electing to participate in the DROP would no longer contribute to the pension plan, the question was being reviewed because participating in the DROP was considered optional and may not comply with the "mandatory" requirement of a "pick-up" arrangement. Since then, I have not seen an answer to this question. Does anybody know the outcome of this review?