Andy the Actuary
Nov 11 2009, 03:10 PM
In the proposed 430/436 regs, "elect" appears 190 times; in the final regs, "elect" appears 492 times. I suggest you get your clients to the polls early to ensure they make all of their elections!
masteff
Nov 12 2009, 11:43 AM
You're lucky if you can get more than 1/3 of those eligible to show up in an off-year. What will the consequence be if only 164 of the 492 are properly elected?