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Got a non-profit with both a 403b and a PS plan. We want to combine the two plans under the 403b to halve administration costs (sort of) and still be exempt from the ADP test.

Can you Merge a PS plan into a 403b? Or do I have to terminate the PS plan (and trigger full vesting) and allow participants to rollover?

Austin Powers, CPA, QPA, ERPA

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