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Dentist A buys a practice of Dentist B who is not immed. retiring but is cutting back. Employees of B as well as Dentist B and all eqpt of B move to A's office. Seems clear it is an ASG. B never had a plan. A has a plan.

What is the hire date of B's employees for A's plan? Original date of hire or date of acquisition of B by A?

[This message has been edited by Earl (edited 05-13-2000).]

CBW

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