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An employer has terminated their 401(k) plan and has already issued payouts. All employees have already received their funds, in July of 2009.

The employer is now completing a Form 5310, qualification for plan termination. Are they required to issue a Notice to Interested Parties? Information from the IRS website says that for plan terms, the Notice goes to any employee with a vested benefit in the plan - but everyone has been paid out.

Any thoughts?

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