Clarifying Guidance on Terminating 403(b) Arrangements

Revenue Ruling 2011-7 provides guidance clarifying how the Section 403(b) plan termination provisions apply.

Document Excerpt

Whether a retirement plan that takes the actions described below has been terminated in accordance with the rules of § 1.403(b)-10(a) of the Income Tax Regulations and whether distributions made to participants or beneficiaries in connection with termination of the plan are included in gross income.



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