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Text of Proposed Amendment to PTE on Distributions from Terminated (Including Abandoned) Pension Plans (PDF)
Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL] 
[Official Guidance] Feb. 15, 2007
The proposed amendment to class prohibited transaction exemption 2006-06 clarifies that its exemption for payment of services to a 'qualified termination administrator' in connection with termination of an abandoned plan is available when the QTA causes the plan to roll over into an IRA the benefit of any missing, designated nonspouse beneficiary.
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