EMPLOYEE PLANS
Internal Revenue Bulletin 2007-28 · 2026-10-03 edition · updated 2026-10-04 · United States
Rev. Rul. 2007–43, page 45. Section 411(d)(3); partial termination; turnover. This ruling holds that based on its facts and circumstances, there is a presumption of a partial termination within the meaning of section 411(d)(3) of the Code where the turnover rate for employees participating in the qualified plan is at least 20 percent.
Finding Lists begin on page ii.
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