What directions are the prevailing winds blowing in with regards to using the MAP-21 interest rates for the HCE lump sum restrictions (110% funded test). I attended the ASPPA conference in LA in January and it was mentioned that "some" practioners felt it may not be unreasonable to use these rates. I know we have no guidance but what are the opinions on how aggressive this would be to use them for this purpose ? A. Go directly to Jail. B. Go to Jail but only after a good meal. C. Probably no prison time just probation D. No harm no foul. E. Other - name it ________
In all seriousness I would appreciate some opinions as I have a client who might be considering the pros and cons of this "potential" option.