One man (CPA) Defined Benefit plan with $800,000, no contributions since 1990 (no W-2 income, since he joined larger firm in 1990), non amender (1986 document), filed 5500EZ w/o Sch B but began checking "money purchase" box in 1997, now deceased (8/99) leaving 4 children (spouse predeceased) without beneficiary form. Children want to do nothing to correct everything, and just take 100% cash equally in 2000. Seems the cost and effort to correct may be outweighed by the practical solution, take the money and pay the tax today, agree or disagree?