I have a partnership with the following groups identified in their plan document:
Group A = All Partners > 10% ownership
Group B = All Partners < 10% ownership
Group C = all non-partner attorneys
Group D = all remaining staff
Per the Plan Doc, determination of group status is made at the time of allocation.

Group A is receiving a 10% contribution. All other groups are receiving a 5% contribution. Testing passes.

We have one partner who is a 14% owner. He would like to receive a 5% contribution. Is there any way I can accomodate his request?

Thanks for your help.

Could you amend the plan to give him his own group? Not sure if it's too late to do that.

Is he over 59 1/2? Could he take a distribution of the "extra" 5% he would get?

Thank you, I am going to amend and this will help going forward. Not sure how to handle 2008. If there's a way to help him, I would like to.
Thank you for your help-

Well, my problem is solved! The client just called me. The partner changed his mind - would like the same percentage as the other partners in his group.
Thank you!

Have you just describe a CODA?