J. Bringhurst Posted November 1, 2006 Posted November 1, 2006 Has anyone seen guidance addressing whether the PPA provision permitting the transfer of funds to the PBGC for missing participants in a terminated DC plan overrides 1.411(a)-11(e)(1) (i.e., the prohibition against distributing amounts from a terminated DC plan that does not offer annuities if there is another DC plan in the controlled group)? Thanks in advance.
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