Melanie Aska Knox
By Melanie Aska Knox 5/3/2021
Editor’s Note: This article originally appeared in the Journal of Pension Benefits in 2003. Click here to view in pdf format.
On July 1, 2003, the IRS issued Revenue Ruling 2003-85 (published in Internal Revenue Bulletin 2003-32 on August 11, 2003), which held that a company that terminated its...
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