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Where do Forfeitures of Affiliated Employers go?


Guest Codan

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Guest Codan

Single employer plan; affiliated employer transfers into plan 01/01/2012... then decides early 2013 to disassociate from the plan.

Affiliate came into plan with 6 yr graded vesting, changed those coming into plan 1-1-12 to 3 year cliff.... Then the disassociation of this affiliate employer is not a partial plan termination Would the forfeitures from the terminated affiliated employer employees stay in the plan trust or move out with the affiliated employer?

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