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Guidance on Missing Participants Listed on IRS Priority Guidance Plan
planadviser Link to more items from this source
Dec. 8, 2020

"Guidance from regulators about missing participants and uncashed checks has been piecemeal. Recently, the IRS issued two pieces of guidance related to the transfer of retirement plan accounts to state unclaimed property funds. However, no guidance has stated that transferring retirement plan assets to state unclaimed property funds is permissible in the first place."

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