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Posted

Other than a couple of articles, I haven't seen anything on DROPs. From the articles, there appear to be qualification issues and possible ADEA issues relating to this type of arrangement.

Am looking for official pronouncements. Are there any? If so, where can they be found?

Has the concept of DROPs been approved by the IRS? Have plans been written using this concept and if so, has the IRS issued favorable determination letters?

Posted

Must clarify that the reason I asked this question in Retirement Plan Terminations is that I'm getting questions about rolling over assets which include the DROP portion of a terminated DB Plan.

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