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SIMPLE IRA and 401(k) P/S Plans


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I'm working with a client that has had a SIMPLE IRA for 1999 and so far in 2000. He would like to start a 401(k) p/s plan for 2000. Does anyone have ideas for getting around the SIMPLE exclusive plan rule? Can he terminate the SIMPLE now and start a 401(k) with a short plan year? I know it dosen't work the other way around (terminate qualified plan and start a SIMPLE mid-year), but would appreciate any ideas. Thanks.

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