ac Posted September 12, 2005 Posted September 12, 2005 We have a client that sponsors two DB plans, one for hourly employees and the other for salaried employees. Both plans are underfunded on a termination basis (417 interest rates). The client wants to merge the plans into one plan. In order to comply with 414(l) what do we need to do? What type of statement needs to be attached to the form 5310-A?
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