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Johnny works for Parent Co. Johnny leaves ParentCo to go work for ChinaCo, a 100% owned subsidiary of ParentCo. Is there an exception that would allow distribution of his 401k/SH balances because he has had a severance from employment with a US Company? Or must he sever all ties with anyone in the controlled group anywhere in the world?

Austin Powers, CPA, QPA, ERPA

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