"What are the consequences if a Gov. 401(a) plan has only partial lump sum and installments as distribution options for terminated employees? I assume no ability to roll their account balance out of the plan?"

"The controlled group is made up of 3 partnerships. One of the partnerships reports K1 loss. Is the combined compensation of the other 2 entities reduced by the loss or is that entity ignored?"

"I've been asked to assist with a governmental plan and have run into the following question. I'm looking through my old William Aitken funding methods book. However, in all the examples, it's showing service back to hire (including examples where hire/entry date precedes the plan inception date). I'm trying to figure out the EAN funding span for the following example: Age at hire: 25 Age at plan inception: 35 Participants can buyback 5 years of service: so back to age 30 for this example So, would the EAN funding span go from: [1] age 25 (hire to retirement) [2] age 30 (benefit service date to retirement) [3] age 35 (plan inception to retirement)"

"Has anyone heard what's going on with the opinion letters? There was an announcement in November that they'd be going out 'soon' but as far as I'm aware, no providers have received letters yet. There seems to have been no updates at all since then. We are trying to firm up our restatement timeline for our clients, but we have no idea when our doc provider might have their system ready. The restatement 'window' supposedly opened 1/1, but with no document in sight, we're stuck."