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Guest rocnrols2
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Company X was a 501©(3) that sponsored an ERISA 403(b) plan with a group annuity contract. In year 4, Company Y, a for-profit entity, acquired Company X and the 403(b) was frozen. Since the freeze took place prior to the effective date of 403(b)(11), can the 403(b) be terminated so Company Y no longer needs to file Forms 5500?

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