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DOL: Allocating Employer Stock from One Plan's Account to Another Plan's Account is 'Acquisition'
Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL] 
Aug. 15, 2003 Advisory Opinion 2003-10A (Aug. 12, 2003). Excerpt: [Y]ou ask whether the reallocation of employer securities from the account of one plan participating in a master trust to the accounts of other plans participating in the master trust in exchange for interests of those plans in other assets of the same value held in the master trust would constitute an acquisition of employer securities for purposes of section 407(a) of ERISA. MORE >> |
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