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Hi, 

8 participants had 415(C) excess since they already rolled the funds into the acquiring company plan the correction could not take place at the terminated plan.  The new RK has sent a check payable to the terminated plan.  Aren't 415 violation able to to be processed/returned from any plan or should we have the check deposited into the terminated plan and then cut a check to the participants ( excess amount)? 

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