QUOTE (blue @ Apr 20 2009, 10:10 AM)

I am looking at a Sungard Relius Plan Workshop outline. One of the topics included in the outline is titled new IRS guidance on early entry and the otherwise excludable rule. Does anyone know what this is referring to?
I don't have information on sunguard but you can go to Revenue Proc 2008-50 and start under section 6.