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  1. justatester
    We have plan the is part of a large controlled group. They acquired another company through an asset acquistion in 9/2012. They use the top 20% rule to determine HCEs. For 2012 HCE determination, do we need to consider this group? They acquired group did have a 401(k) plan and it is not merging into our plan at this point. It will remain separate.
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