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SIMPLE Plan Match True UP


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A SIMPLE plan is terminating and a true up contribution is due to the plan. However, the plan's only 3 participants are the owners. No other employees have chosen to defer and participate in the plan. My feeling is the company would not have to make these true up contributions since it would only be going to the three owners. But I cannot find any cite or reference supporting my logic. Has anyone else run into a situation like this before? What have you done?

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