Several years back, the Service issued a PLR concerning a qualified excess benefits plan under section 415(m). In that ruling, the Service refused to take a position on the application of FICA to benefits accrued under or paid from such a plan. I've been unable to find any more recent guidance on this subject--does anyone know if the Service still takes a hands-off position? As a practical matter, what are gov't employers doing about the FICA issue?