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Chapter 6 Terminations - Internal Revenue Service

Chapter 6 Terminations - Internal Revenue Service

www.irs.gov

Involuntary. Voluntary plan termination Under a voluntary termination, the PBGC is given advance notice of the ... In that case, the qualification of the plan may be lost retroactively. Permanency-reasons for valid business ... are required).Under Revenue Procedure 2004-6, Section 12.06, such a plan must be amended to comply with the ...

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