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DB Plan termination - required amendments?


Belgarath

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If a traditional, frozen DB plan was timely amended in 2012/13 for 436/MAP-21/PRA-210 (Basically IRS Notice 2011-96 stuff) and hasn't made any discretionary amendments since, are there any required amendments that must be adopted now if plan is currently terminating? I don't think so, but maybe I'm missing something...

Thanks.

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