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Co A has a 401(k) and was purchased by Co B in an asset sale. The 401(k) was not part of the sale and is in the process of terminating. Co. A has a couple of 'EEs who are age 70 1/2.

Am I correct in that those 70 1/2 employees would have to take a MRD from the Co. A's plan? Or does it matter if Co. B purchased Co. A prior to the termination of A's plan and they (A & B) would have been considered a controlled group and therefore those 70 1/2 employees have not yet terminated employment from the controlled group yet?

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