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Posted

Husband owned company which sponsored a profit-sharing plan and money purchase pension plan.

The only 2 participants in the plans are husband and wife.

Company went out of business and company was administratively dissolved due to not making annual filings with Secretary of State.

Husband has now died.

There is no plan document for either plan.

These are orphan plans and I am familiar with EPCRS and DOL guidance on how to handle.

My question is, is there another way to go about terminating an orphan plan? For instance, could wife create a new entity to "adopt" the plans, sign new plan documents and then terminate the plans?

Posted

Can she? Sure. Should she? Well..... I've seen it done.

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