"I have a client who doesn't want to provide statements for terminated participants who are 0% vested but have not yet been out 5 years. Hence the money in their accounts has not yet been forfeited (it's all profit sharing money). Is there something in the regs that requires statements be sent to these participants? Can someone point me to it so I can provide it to the client?"

"Can a money purchase plan be merged with a profit sharing plan before 7/31/22, so that only one plan document must be amended for Cycle 3 restatement?"