dissolving dc plan

[Brian Gallagher]

if a dc plan is dissolving, is there any notification that must be given the participants beforehand?

[Blinky the 3-eyed Fish]

You would have to give a 204(h) notice if it's a MP or TB plan. Otherwise, there is no legal requirement, but probably it would be a good idea to give the employees a whiff of what's happening.

Remember: Bad employee relations turn left and make too many cooks in a kitchen that spoils the soup.

[mbozek]

If the er is going to apply for a determination letter then a notice to interested parties must be give to participants 7-10 days before the request is filed with the IRS.

[Brian Gallagher]

this isn't a specific case. i just wanted to know for my general knowledge.

thanks for the help!