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Posted

A broker has called with a question - client is on the way to a meeting a needs an answer ASAP.

Company A purchased 100% of the stock of Company B. Company B maintains a 401(k) plan - and employees of Company B will become participants under a DC plan maintained by Company A. Can distributions from all accounts, including elective deferrals, be made to the employees of Company B?

Any guidance/cites are appreciated - thanks.

Posted

Definitely no from the 401(k) source. Look to the distributionr restrictions of 401(k) contributions. 401(k)(10)(a).

For all others, yes IF the plan is being terminated, no if it is being merged into A's Plan.

Austin Powers, CPA, QPA, ERPA

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