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Distributing Assets When an Unrelated Employer Leaves a Multiple Employer Plan
Greensfelder 
Jan. 11, 2022 "There are often good business reasons for allowing non-controlled group members to participate in a single pension plan. But circumstances change, and the time may come when it's appropriate for an unrelated employer to leave.... Assuming there is no other distributable event, there are three options to consider: [1] Complete plan termination; [2] Partial plan termination; [3] Spinoff termination." |
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