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Guest Astro
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The regs don't address if a notice is required when there's a merger or liquidation of a fund comprising the QDIA. Granted the plan fiduciary has the duty to prudently select and monitor all assets, including the QDIA, which would entail confirming that the merged fund or replacement fund (upon liquidation) still meets the QDIA requirments; but, does this mean notice must be given to the plan participants as well?

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