Back in 2004 the PFEA legislation was passed.
It included changes in connection with 415 lump sum payments.
It also required that DB plans be amended for PFEA by the end of the 2006 plan year.
I observe a one participant plan that of course did not make any pension payouts during 2004 and 2005.
This plan does not have a PFEA amendment.
Of course it will be amended for PPA, which includes the current 415 lump sum payout rules.
Does it seem necessary to add a PFEA amendment now?
Thanks for comments.