Replacement Plan

Our client terminated their defined benefit plan.  There are excess assets that they want to roll into their 401k plan and allocate, ratably over the next seven years, as a profit sharing contribution.  I  don't see any language in my Datair document that covers this kind of "suspense" account, or whatever I should call it.  Does anyone else know of a document provider whose  plan has language that supports this qualified  replacement plan?

Sure - FIS/Relius. Their PPA DC Prototype/VS document handles this - has a whole section dealing with it.

P.S. - without checking, I'm thinking that the period is 6 years, not 7.

excess is to be allocated ratably over 7 years beginning in the year of the transfer

IRC 4980(d)(2)(C)(II)

To be precise, "no less rapidly than" 7 years.  For example, if the amount transferred to the replacement plan is (relatively) small, it's possible the allocation might be completed in only one year. 

I stand corrected. Don't know why 6 years stuck in my head...

Any chance someone could share sample document language that deals with this?

Thanks in advance!

Yes, if there is some language someone is willing to share, that would be wonderful!