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A profit-sharing retirement plan has a last-day condition on who shares in an allocation of a discretionary contribution. The employer is a partnership, and many of the employer’s workers are partners rather than employees. For the last-day condition, the plan’s governing document refers only to whether the participant is “employed” on the last day. The partnership keeps no records of a partner’s time worked. How does one determine whether a partner was employed on the last day? Was a partner “employed” on the last day of a year if she had not been deadmitted from the partnership (and had for the year earned income more than zero)? What rules should I worry about?