The 2009 ppa lump sum rates for plans that use December 2008 appear to be significantly lower than plans that use November 2008.
Nov 5.24 5.69 5.37
Dec 4.41 4.57 4.27
Seems like participants from one plan to another could receive significantly different lump sums this year.
Plan years that begin in 2008 and change on, say a quarterly basis and would use the Dec rates are 3.64 3.72 3.57 from Sep rates of 4.59 4.89 4.79.