"It is my understanding if a specified employee's deferred compensation is subject to a 6 month delay, income tax is due at the end of the 6 months when the deferred compensation is paid. Is this correct? I have an employee saying otherwise."

"May a governmental defined contribution plan exclude from vesting service time in which the employee was ineligible to participate in the plan? More specifically, an employee is in a category of employees excluded from the plan, works for a year or two, then is transferred to an eligible class. May the plan count only the employee's service for vesting purposes from the date he or she became eligible to participate?"