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Active Participant Reductions Affect DB Plans (PDF)
American Academy of Actuaries 
[Guidance Overview] Jan. 6, 2010
Page 2 of 8 pages. Excerpt: [One] requirement involves partial plan terminations. Internal Revenue Code Section 411(d)(3) specifies that a partial plan termination can result when employees are severed from employment by an action of the employer or when a plan amendment excludes a group of employees previously covered under the plan. The key idea is that the reduction in active plan participants is driven by some action of the employer.
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