Employee Benefits-IRS Provides Guidance On Retirement Plan Terminations

In Employee Plans News, Issue 2014-11, August 4, 2014, the Internal Revenue Service (“IRS”) provides guidance on retirement plan terminations, including partial terminations. If you are contemplating a plan termination, or think you may be facing a partial termination, you may want to take a look at what the IRS says in this guidance, which may be found here.