B21 Posted December 19, 2024 Posted December 19, 2024 I have a client who established a pre-enactment MEP 401k plan. During 2024;, an employer, who is a member of a controlled group which includes the sponsoring employer, adopted the MEP 401k plan. Would this employer be considered as adopting a grandfathered plan since it would not be considered a "new employer" if a member of the controlled group?
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