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Partial Termination Issue


Hoard1

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In making a determination if a partial termination has occured can you ignore plan participants who have not worked over one year or have attained age 21? The Plan's eligibility provision is more liberal than this.

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No, all plan paricipants are counted and measured as to whether or not a partial termination has occured. Good luck on dealing with this gray area. I use the rough rule of thumb that - if the thought occurrs (partial termination), then I'm probably facing a partial term. BNA portfolios have an excellent desciption of this frustratng area.

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