Guest merlin Posted September 27, 2002 Posted September 27, 2002 Is it correct that the 100-participant threshold for DREC applicability is calculated based on all db plans maintained by an employer or members of a controlled group,rather than than the participant count of the particular plan for which the DREC might apply?
Mike Preston Posted September 28, 2002 Posted September 28, 2002 I believe so. Have you read 412(l) lately? Maybe 412(l)(6)©?
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