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29 CFR 4043.28 - Plan merger, consolidation or transfer.
A reportable event occurs when a plan merges, consolidates, or transfers its assets or liabilities under section 208 of ERISA or section 414(l) of the Code.
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Retirement topics - Employer merges with another company
Aug 26, 2024 A retirement plan can merge with another plan. Generally, the merger of the plans cannot violate the anti-cutback rule.
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Instructions for Form 5307 (Rev. June 2014)
Jun 10, 2014 Verification that each plan involved was qualified at the time of the merger, consolidation, spinoff, or a transfer of plan assets or
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