Pre-409A

[ERISA-Bubs]

I have two requests, a general one and a specific one.

First, does anyone have a good source for how to handle Pre-409A issues?

Second, we have two pre-409A plans. One participant in both received too much money from Plan 1. Can we take it out of what we owe him under Plan 2?

I know 409A allows an employer to withdrawal amounts from a nonqualified plan for employee debts up to $5,000 per year, but have no idea how to handle this with pre-409A money.