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Found 4 results

  1. I looked every where for this so sorry if this is a repeat. The employer was part of a PEO, Multiple Employer Plan and has spun off into their own plan 401(k) plan. Is the new plan considered a successor plan, and therefore cannot use the use the 3% Prior Year average available for the first plan year? Or is the new plan considered a new plan?
  2. A new client has terminated and distributed the assets in a previous 401k plan. Does the 12 month rule begin once the assets have been distributed or once the final 5500 is filed?
  3. Company had a minority ESOP that they terminated over 2 years ago when new management came in to turn around the company. They now want to start a new ESOP and sell 100% to the employees. Can this be done? Any successor plan rules to be concerned about (they seem to really apply to 401k plans). Thanks.
  4. If an employer currently sponsors a profit sharing only plan, no 401(k) feature, and they terminate the plan, are they prohibited from starting up a new profit sharing plan or a new 401(k) plan within 12 months of the termination? It looks to me like treasury regulation 1.401(k)-1(d)(4) would not apply in this case. So perhaps they can start up a new plan without the 12 month wait?
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