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Posted

If a money purchase pension plan freezes accruals (and complies with 204(h) notice at that time) is it necessary to provide a second 204(h) notice upon subsequent termination of the MPPPlan??

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Posted

Not to my knowledge. The 204(h) is not about termination. Other employee notification is appropriate in that case.

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.

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