Can a deposit made during during one plan year be partially deducted in that year and partially deducted in the following plan year? (The total amount was within the limits to be deducted in the first year.)

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Trying to get a sense of what I'm up against before purchasing. Only one of my coworkers has taken this exam and it was quite some time ago... I have 3 years of experience in the retirement industry (got my QPA in February 2018) but would like to tackle this sooner than later. Specifically, how long do the modules alone take to complete? How much time should I allot to study for the written exam afterwards? Would it be beneficial to purchase all 4 elective modules? Any help would be great.. Thanks!!

Assisting a 403(b) client with a question regarding whether to perform match true-up calculations and what may or may not need to be done for prior years. Their Recordkeeper had prepared their plan document and the language is not as clear as one would prefer (Adoption Agreement or Basic Plan and Trust). The client has been paying in their employer match on a payroll basis each year. This year during the plan audit, it was determined that the plan document language bases the match calculation on Plan Year compensation and the Recordkeeper indicated that a true-up would be needed. This had never been mentioned to the client in the past either by the recordkeeper, prior plan auditor or their TPA that was hired on a limited-scope basis to perform certain additional tests that were not handled by the recordkeeper. The client is trying to determine if they do have to calculate and pay in the required true-up match, how will this impact all of the prior plan years that they have NOT done this or is there any other options available for correcting this problem. Before getting ERISA counsel involved, I wanted to explore all possible options for the client. Everyone's comments are greatly appreciated! Gotta love the Friday projects....

If a plan transfers out of a MEP and into a single employer plan there would be a blackout notice provided to participants upon the beginning of administrative activities to transfer moneys out of the MEP. But when preparing the first year 5500 for the newly birthed plan does the single employer 5500 need to state that the plan went through a blackout period because moneys were being transferred from the prior MEP? I can understand indicating a blackout on say a record-keeper transfer within the same single employer plan, or even the MEP suggesting a blackout occurred when money left its plan, but I'm on the fence about the newly created plan. Thoughts?