Plans covering more than one entity is not at all uncommon, as entity structures are developed by attorneys and accountants to maximize opportunities and minimize risk for their client's operations or practices. This creates some unique situations and it's not always terribly clear to those working with the plan. Learning Objectives: • What makes a MEP a MEP • How related employers create a SEP • How a change of ownership can change a SEP to a MEP • How to enter and exit a MEP • When a distributable event occurs, and when it does not • Case studies and collaboration
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