Attached is the 3rd request from the American Benefits Council pleading for the IRS to issue guidance on this issue, as confusion spreads among taxpayers, planners, and plan administrators. Seems like the IRS has had plenty of time to develop a response by now, but they also need a look back date prior to which already reported transactions would not be affected:

http://www.americanbenefitscouncil.org/documents/irs-business-plan_counc…