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Text of Rev. Rul. 2004-10: Allocating DC Plan Expenses to Former Employees But Not Current Employees (PDF)
Internal Revenue Service [IRS]
[Official Guidance] Jan. 29, 2004
3 pages. Excerpt: [A] method that is not reasonable could result in a significant detriment ... [and] the allocation of plan expenses must comply with the nondiscrimination rules of § 401(a)(4)...[but] Plan A does not fail to satisfy the requirements of § 411(a)(11) merely because it charges reasonable plan administrative expenses to the accounts of former employees and their beneficiaries on a pro rata basis, but does not charge the accounts of current employees.
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