CPC

ASPPA CPC Certified Pension Consultant

Terminations Mergers SpinoffsEnglish
Exam overview

Practice session

Acme Corp (calendar-year 401(k)) wants to terminate its plan effective 9/30/2026 because it is being acquired. Under Rev. Rul. 89-87, what is the LATEST date for distributions to begin so that the plan can be treated as terminated for §401(k)(10) purposes?

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