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Schedule Q No Longer Required


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Disclosure of the coverage data and demonstration of compliance with minimum coverage and nondiscrimination is still required for terminating plans (see Announcement 2001-77, Section I, part E, paragraph 4). I wasn't aware that the Forms have been modified already--but I would assume that if Schedule Q says it's not required, the Form 5310 has also been revised to add the coverage and nondiscrimination disclosure items.


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