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No.  When you are allocating excess asset in connection with a plan termination, that is essentially what you are doing.  The termination amendment often contains provisions about how the excess assets are to be allocated.  

There is no problem with this.  In fact, it would be a bigger problem if you couldn't do it since it might not be possible to allocate excess assets in a non-discriminatory way without amending the plan.

The material provided and the opinions expressed in this post are for general informational purposes only and should not be used or relied upon as the basis for any action or inaction. You should obtain appropriate tax, legal, or other professional advice.

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