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The recently enacted Economic Growth and Tax Relief Reconciliation Act of 2001 provides that, beginning in 2002, a 401(k) plan may make distributions to employees who have a "severance from employment" as a result of being transferred to another entity in asset acquisitions or other transactions, regardless of whether the employee performs the same job for the acquiror.
September 26, 2001 at 12:00 AM
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The original version of this story was published on Law.Com
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