Partial Plan Terminations—Do You Have One?

What constitutes a partial plan termination? There is a rebuttable presumption that a partial termination has occurred if 20 percent or more of the participants are involuntarily terminated. The calculation is done as follows:What constitutes a partial plan termination? There is a rebuttable presumption that a partial termination has occurred if 20 percent or more of the … Continue reading Partial Plan Terminations—Do You Have One?