Benefit Administration Company, Benefit Administration ...
A successor plan is any alternative DC plan, other than an ESOP, that is maintained at any time during the period beginning on the date of the 401(k) plan’s termination and ending 12 months after distribution of all of the 401(k) plan’s assets by the same employer that terminated the 401(k) plan, Treas. Reg. §1.401(k)-1(d)(4). ................
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