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Plan sponsor (an LLP) has several partners which are a mixture of PCs and Sole Props. What happens when the only employee of the PC (a doctor), leaves the LLP but continues to maintain his PC. It doesn't appear that we have a distributable event since he is still an employee of the PC. Same question when a Sole Prop. partner leaves. Since there is no "separation from service", how can you justify making a distribution to these participants?:confused:

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