Regional Vice President of Sales The Retirement Plan Company
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Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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Loan & Distribution Specialist AimPoint Pension
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Compass
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Bates & Company, Inc.
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AimPoint Pension
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Text of Rev. Rul. 2004-11: Minimum Participation Rule During Certain Acquisitions or Dispositions (PDF)
Internal Revenue Service [IRS] [Official Guidance] Jan. 29, 2004
10 pages. Excerpt: Does a significant change in a plan's coverage during the transition period under § 410(b)(6)(C)(ii) make a plan ineligible for the special rule in § 410(b)(6)(C), or merely curtail the transition period during which the special rule may be applied to the plan?
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