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  1. The PBGC Form 500 instructions indicate that the Form 500 must be filed on or before the 180th day after the proposed termination date. Is the Form 500 permitted to be filed prior to the proposed termination date (assuming that the Notice of Intent to Terminate is issued timely between 60 and 90 days prior to the proposed plan termination date)? Likewise, is the IRS Form 5310 permitted to be filed prior to the proposed plan termination date?
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