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401(k) Plan A is merging into 401(k) Plan B. Plan B does not allow for loans, but Plan A does and has 1 outstanding loan currently. Can Plan B be amended to allow for rollover loans only even if it does not allow for new loans? Does it matter if the outstanding loan being brought over is for an HCE or NHCE?

Posted

1. Yes.

2. While there's always the demon "facts and circumstances" I would not generally have a problem with this. In merger situations, I have found the IRS to be pretty fair and reasonable about such things.

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