Establishing a new SEP when the ER had a DB plan that was terminated long ago.

[katieinny]

I recall that there used to be a restriction on the type of SEP document that could be used in cases when an employer had a DB plan, even though the DB had been terminated many years ago. Is that still the case, or has that requirement been removed due to the repeal of 415(e)?

[Appleby]

That requirement no longer applies as a result on the repeal of the 1.0 rule under Section 415(e) Notice 99-44 ;Pub.L. 104-188