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We have a 9/1 PY "Doctor" plan that is going to terminate soon. There may be lingering 415(e) issues, although the prior (retired) actuary indicated that the 87-21 adjustment wiped out the dc fraction.

Would it be a good idea to run a short PY ending 12/31/99, and then term 1/3/00? Wouldn't this be like an insurance policy on 415(e), since it no longer would apply?

Any ideas w/b appreciated!

Thx

David Lipkin

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