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  1. AdKu
    One of my clients is in the process of terminating their DB plan in standard termination using Alternative treatment of majority owner's benefit. Can the father who has large sum of benefit in the plan forgo receipt his benefit to the extent necessary to enable the plan to satisfy all other plan benefits? Long ago the father inherited his business to his son. However, the son (who is 100% owner) has very little benefit in the plan. I read some of the discussion about Majority Owners and attribution rules (IRC 1563) on this forum particularly Mike Preston excellent explanations. I also researched some DB Plan Termination notes including 2015 ASPPA conference - Workshop 20: Plan Termination, Course 55441 – EP CPE Winter FY14 Plan Terminations, 29 CFR 4041.21 - Requirements for a standard termination, 26 U. Code sec. 1563 - Definitions and special rules, etc....
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