"Will a distribution of amounts deferred by an employee under a cash or deferred arrangement under section 401(k) of the Internal Revenue Code be considered to have been made earlier than the employee's 'separation from service,' within the meaning of section 401(k)(2)(B)(i)(I), if the distribution is made after the sale to an unrelated employer of assets constituting less than substantially all of the assets of a trade or business of the employee's employer?"  MORE >>