Partial Termination

[MarZDoates]

Let's assume that we have a partial plan termination. It is my understanding that the participants affected (those who are no longer employed) will be 100% vested.

Is there anything else that needs to be done to the plan.

Thanks.

[david rigby]

Maybe. Documentation is the key. How do you know it is a partial termination? Write it down. A plan amendment may be a desirable part of the documentation.