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DB plan terminated in 2010 and distributions made to participants. Following PBGC audit, additional distributions required to be made to participants. Can we rely on election forms from 2010 or do we need to get new election forms for the additional distribution? Also, what if participant was married at time he received first distribution when plan terminated but now is divorced - does ex-spouse have to sign off on lump sum distribution of additional distribution? Any thoughts would be appreciated!

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