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I know for PBGC covered DB plans, you must give notice to the participants 60-90 days before plan termination. For Safe Harbor plans, you must give notice 30 days before plan termination. Are there any requirements to notify the participants in profit sharing plans or non-PBGC covered DB plans? Do you have to give 15 days notice before plan termination, or can we make the termination date the same day we are preparing the amendment in these cases?

We’re dealing with excess assets from a terminated traditional defined benefit (DB) plan that are being moved into a 401(k) profit sharing plan as part of a Qualified Replacement Plan (QRP). Can the QRP funds be moved into a cash or money market account earning little or no interest while the rest of the plan's assets remain invested? This is a one-participant plan, not sure if that makes a difference. The existing plan assets are invested in volatile securities, and the account owner is concerned that market swings in the suspense account could prevent us from using up all of the QRP funds within the required 7-year period. I couldn’t find anything indicating that QRP funds must be invested in the same way as the rest of the plan — does anyone know if that's a requirement? Appreciate any insights!