JoseS

Thank you and corrected, I was referring to Multiple Employer Plan (MEP)

When a single employer plan transfers to a Multiple Employer plan, is this considered a termination of the single employer plan? or simply a merger under the Multiple Employer plan? If this should be a termination of the single employer 401(k) plan, would the plan be subject to the 12 month restriction to start a new 401(k) - Participants were NOT eligible to request distributions. Thank you in advance for sharing your thoughts!