aftaps - int rates for funding vs restrictions

[Guest ctrapatsos]

hi

the irs had given some relief earlier this year for purposes of int rate selection for 2009 funding

can the october 2008 spot rates be used for the 2009 calendar year required contribution calculation even though the december 2008 rates were used for purposes of the aftap/determining whether restrictions were in place for 2009 when issued back in march?

and, if so, does the earlier aftap need to be recalculated/recertified?

and, if such as recalculation / recertification results in the aftap being above 80%, would the remainder of the 50% lump sums that were restricted to terminated participants so far this year need to be offered to them?

thanks for your help

chris