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Regional Vice President of Sales The Retirement Plan Company
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162(m) Grandfathering Rules: Account Balance Plans and Nonaccount Plans
Fulcrum Partners LLC [Guidance Overview] Feb. 3, 2021 "Whether additional contributions and earnings and losses credited to the account balance after the termination date, (through the earliest possible date the account balance could have been distributed to the employee) are grandfathered depends on whether the terms of the plan require the corporation to make those contributions or credit those earnings and losses through the earliest possible date the account balance could be distributed if it were terminated. The final regulations also provide a similar rule for non-account balance plans." |
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