Husband wife calendar year DB plan. Husband and wife divorce in Sep 2000. Wife's benefit willl be distributed in 2001. Re PBGC coverage, professional employer exemption does not apply here. Substantial owner exemption does not apply either (ex-wife has no ownership in the company). Seems pretty clear that the plan must start paying PBGC premiums and can no longer file a 5500EZ for 2000 and 2001. Has anyone approached this situation differently? Would of course like to avoid all this trouble.