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How to terminate a SEP arrangement?


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I would swear that in the last two or three weeks I saw something on these message boards (although not necessarily on the SEP section) about how one "terminates" a 5305 SEP. (But I suppose it might have been how to terminate a SIMPLE) I'm darned if I can find it again, and if I printed it, I lost it. Grrr! Does anyone recall this? I seem to remember someone quoting a statement by IRS personnel as to how to do it. Thanks!

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