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My client is merging two plans and there are some rules with respect to in-sevice withdrawals that they have referenced below that I am not familar with. Please look at the clients provision and let me know if anyone has heard of this provision based on the information listed below. In-Service Distributions – For in-service withdrawals of employee after-tax contributions which were contributed on or after the plan merger date, if the participant has not attained age 59½ and if after-tax withdrawals earned a match (e.g. for non-union employees were contributed from the first 5% of a participant’s compensation), then the participants’ contributions to the survivor plan will be suspended for 6 months. This suspension does not apply to withdrawals for employee after-tax contributions made before the plan merger date. This provision is needed to comply with a series of old IRS Revenue Rulings, namely Revenue Rulings 72-275, 74-55 and especially 74-56. Based on the above information do the Revenue Rulings still hold true? and can participants' contributions in the surviving plan be suspended for 6 months?