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With the new tax bill being passed, I see that in most cases the MPPP will no longer be needed. The elimination of the 15% deduction limit for P/S plans makes the MPPP obsolete.

How would you get rid of the MPPP (assuming you have paired plans)?

1. Terminate the MPPP

2. Merge the MPPP into the P/S plan

3. Freeze the MPPP and keep it around just in case

I am curioius as to how others are plannig on handling this situation.

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