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We currently took over a large 403b plan and are in the processing of moving the money to a new vendor. In 2006 the client moved money to another vendor however 9 contracts stayed with the old vendor. 5 are currently active and 4 are terminated. All 9 accounts were not included on the Form 5500. I guess Accountant did not know of the contracts. Can we consider them orphaned contracts? Does the money have to moved over to the new vendor for all the contracts or just actives.

Any advice would be greatly appreciated.

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