• Does anyone have a good checklist of things to ask the client for when taking over an existing plan?
  
  
• In a final average pay plan, is it customary to lock in any prior year's accrued benefit and pay that benefit if it is larger than the benefit derived from the plan formula?

So Joseph traveled to Bethlehem with Mary, his fiancee, who was expecting. While they were there, the time came to have her child, and she gave birth to a son, her first-born. She wrapped him in swaddling clothes and laid him in a manger, because there was no room for them at the inn.

That night, in the countryside close by, shepherds in the fields tended their sheep. Suddenly an angel of the Lord stood over them and the glory of the Lord shone round them. They were terrified, but the angel said, "Fear not! See, I bring you news of great joy, a joy to be shared with the whole people. Today, in the town of David, a Savior has been born to you. He is Christ, the Lord. And here is a sign for you: you will find a baby wrapped in swaddling clothes and lying in a manger."

And all at once with the angel there appeared a great throng of the hosts of heaven, singing "Glory to God in the highest heaven, and on earth let there be peace to God's people."

When the angels were gone, the shepherds went to Bethlehem and found Joseph, Mary and the baby just as the angels had told them. They repeated what the angels had told them, and everyone who heard it was astonished. Mary she treasured all these things and pondered them in her heart.