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Overview from EBSA: Special Terminal Report Instructions For Abandoned Plans
Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL] 
[Official Guidance] June 21, 2006
Excerpt: The qualified termination administrator (QTA) of each plan terminated under 29 CFR 2578.1 must file the Special Terminal Report for Abandoned Plans (STRAP) ... Follow these instructions to satisfy the requirements set forth in 29 CFR 2520.103-13.
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