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An employer sponsors two plans and the participants are identical in both. he is terminating one plan and would like to transfer some real estate he has in that plan to the other plan so that the participants retain the same share of the property (in the profit sharing plan) as they had prior to the termination in the money purchase plan.

what issues does this raise if any? what type of documentation should be obtained either from the trustee or the participants (consenting to transfer)?

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