How do you terminate a SIMPLE?

[Guest rocnrols2]

How do you terminate a SIMPLE? I did not see any official guidance on this when I researched it. If the employer issues the annual notice saying it is providing an employer contribution, can the SIMPLE terminate in the middle of the year or does the employer have to wait until the next notice is issued to tell its employees that the SIMPLE is terminated?

[Appleby]

See Gary’s response to these two posts (just click on the links)

http://benefitslink.com/boards/index.php?a...31&hl=terminate

http://benefitslink.com/boards/index.php?a...=ST&f=2&t=19292

[Appleby]

Here’s another

http://benefitslink.com/boards/index.php?a...minate+a+simple