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Has anyone ever seen a multiple employer plan change into (convert - however one describes it) a multiemployer plan (with all the accompanying requirements - joint board, etc.)? Is this even possible?

I understand that regulatories have denied that a multiemployer plan who is down to one employer can convert itself into a single-employer plan. Reasoning being (I understand) - you are what you are. (Help, right?!)

Anyhow, I'd appreciate hearing about whether the change from a multiple to a multi is possible, and if so, whether anything special is needed to effectuate such a change.

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