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Guest Thornton
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I have a client who wants to merge his mppp into his 401(k) p/s plan without 100% vesting of the mppp account balances. With the new 415 limits, many more clients will probably want to do the same. I'm sure that the mppp can be merged without 100% vesting of account balances vs. termination then merger which requires 100% vesting, but can't find a citation. Can anyone help?

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