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Change in Valuation Date Upon Termination of DB Plan
BenefitsLink Message Boards Link to more items from this source
Apr. 20, 2021

"I'm trying to locate a Revenue Procedure (or it might be an IRS Notice) that came out some time in 2016 (if I recall correctly), which mentioned automatic approval of valuation date for an end-of-year valuation date to either the plan termination date or switch to beginning of year valuation. It was specifically addressing terminating plans. This was something before Rev. Proc. 2017-56."

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