I don't know the answer to that but for retirement plan questions you can call the IRS directly at 877-829-5500 and ask to talk to an EP agent. I called yesterday with some questions and the person was really helpful, answered my questions above and beyond what I needed to know and sent me by email the copies of regulations that had the answers I was looking for.
The basic info for small business retirement plans is also downloadable in Publication 560 at
though I don't think the 2005 version is available yet.
Most of the big investment places also have small business retirement specialists, but the quality of the advice between the different places can really vary. I found the retirement advisors at Fidelity to be by far the most knowledgeable.