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BenefitsLink Message Boards > Employee Benefits in General > Form 5500
LVanSteeter
New 401a profit sharing plan, first year filing.

Are they covered under the 410(b)(6)© acquisition or disposition rule?
Katherine
No.
KristinaGK
I agree with Katherine.

Establishing a new plan is neither an acquisition or a disposition. Acquisitions and dispositions refer to buying and selling companies, locations, branches, etc.

A new plan does not have an automatic pass of 410(b).
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