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Employer Breached ERISA by Failing to Make Rollover Distribution
planadviser Link to more items from this source
[Guidance Overview]
Feb. 15, 2012
The [court] found that under the J&R Equipment, [Inc.] 401(k) Plan and Trust, [a former employee] was entitled to have his vested balance in the plan rolled over as of December 31, 2005. [He asked the] owner of J&R and sole trustee of the plan, to roll over his plan assets when he resigned in January 2005. Under the terms of the plan, [he] would be entitled to distribution on the next anniversary date -- December 31, 2005.

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