1. What is the penalty for underfunding as qualified plan that is subject to the minimum funding standard?

2. Can the minimum funding standard for qualified plans be waived?

3. How much may an employer deduct for it contributions to a qualified profit sharing or stock bonus plan?

4. What special qualification requirements apply to profit sharing plans but not to pension plans?

5. What penalties can be imposed under Section 409A?

6. What rules govern Top Hat plans?

7. What penalties apply to early distributions for an IRA?