target and money purchase termination

[Santo Gold]

2 separate questions here for the price of 1, but both are pretty straightforward. If an employer wants to terminate a target benefit plan and they are not planning on filing with the IRS for a determination letter, what is the timing on the notices to terminate (must distribute notice within 15, 30, 45 days)? Question #2 same as above, except it is a money purchase plan.

Thanks

[Belgarath]

Generally 45 days - 15 days for small plans. Without having time to look this up, I do believe EGTRRA amended the ERISA 204(h) requirement to be a "reasonable" amount of time, but the IRS requirements under 4980 specify the 45/15. But don't accept that as gospel - memory is a tricky thing with me...

[Santo Gold]

I did some checking and I believe you are correct Belgarath. Thanks for showing the way.