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Rules for plan termination


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Posted

A company is closing Dec 31 and I need guidance of what needs to be done to terminate the 401(k) plan. Any helpful resources would be appreciated.

Also, the plan has been slowly laying off people since July and have had issues with making contributions since so we will have to figure excise tax and lost earnings. Of course the 401(k) is not the only thing they haven't been paying. The bank and creditors are lining up outside their door looking for money. Maybe I'm getting a little ahead of myself, but what if they run out of money before all contributions, excise tax and earnings can be made up?

Posted

Don't forget about vesting, including a possible partial termination.

I'm a retirement actuary. Nothing about my comments is intended or should be construed as investment, tax, legal or accounting advice. Occasionally, but not all the time, it might be reasonable to interpret my comments as actuarial or consulting advice.

Posted

I think the employee wages, late contributions and excise tax would be primary in bankruptcy filing. Not sure about earnings.

JanetM CPA, MBA

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