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Why a Protected Benefits Analysis Is Necessary When Merging Retirement Plans
Haynes Boone 
Dec. 12, 2025 "[P]lan provisions and benefits that should be considered as part of the protected benefits analysis when merging from the old plan into the new merged plan: [1] Top paid group election for highly compensated employees ... [2] Vesting schedules ... [3] Distribution events ... [4] Optional forms of benefit." MORE >> |
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