We have been told that the IRS is going to rule that all qualified retirement plans will have to allow for the stretch provision. Our plan is qualified under the provisions of Code Sections 401(a) and 501(a). It was created in 1998, and the last amendment was in 2005. It does not have any referance to stretch provisions. It is a volume submitter plan sponsoed by AccuDraft. I was told that only some of the provisions can be changed (discretionary provisions). Do we need to have the plan redone by an attorney whereby they incorporate the stretch language? Also would we be able to convert part of the assets to a ROTH IRA in 2010?