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Can a Plan Sponsor that sponsors a 403(B) plan and a 401(k) plan, merge the 403(B) plan with the 401(k) plan in light of EGGTRA?

Assuming they want to terminate the 403(B) plan, what are the main issues to consider?

Can the participants be directed to roll their 403(B) money into the 401(K) plan in light of EGGTRA? Will the termination constitute a distributable event?

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