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Dec 28

Written by: Robert Richter
12/28/2008 

Technically, the answer is no. However, if the plan will not be submitted for a determination letter using IRS Form 5310, then it is advisable to restate a terminating defined contribution plan using an EGTRRA pre-approved plan prior to termination. The plan would still need tack-on amendments for the final 415 regulations as well as PPA and subsequent laws (e.g., the HEART Act). 

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