15 pages. Articles include: EP Connections with Steven T. Miller; ESOPs, S Corps and 409(p); Follow Up on Form 2848 and Unenrolled Preparers; Cumulative Effect; Phased Retirement; Calling All Callers and E-mailers, Too; Amendments: Caveat Pre-Emptor?; DOL Corner; PBGC Insights; 2004: A Year That Was; The Corner of Forms & Pubs; Web Spins - The Retirement Plans Site; FY 2005 Work Plan; 2005 Los Angeles Benefits Conference.