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Acquirer maintains a qualified 401(k) plan and Target also maintains a qualified 401(k) plan but it requires spousal consent with respect to certain distribution elections and plan loans (even though it does not provide for an annuity form of distribution except as applied to a merged money purchase plan). Acquirer would like to merge Target's plan into its own. May Acquirer delete the provisions of the Target plan requiring spousal consent even though it is not legally required?

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