In December 2008 Employer adopts resolution to terminate DB Plan effective 1/1/09.
Employer wants to prolong the date it distributes benefits pursuant to plan termination as long as legally permitted - say to beginning of 2010.
If a participant terminates employment during 2009 (after the effective date of the plan termination), is the participant entitled to a distribution earlier than he otherwise been entitled to one due to the plan termination?