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EPCU Project: Final Return with Assets
Internal Revenue Service [IRS] Link to more items from this source
Jan. 15, 2016
"A review of Form 5500 series returns showed that there are returns marked as Final Return that also reflect plan assets at the end of the plan year. A Form 5500 series return should not be marked Final Return unless there are zero assets at the end of the plan year and zero participants at the end of the plan year."

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