26 June 2019 Internal T.I. 2019-0791761I7 - Participating employer in RPP -- summary under Subparagraph 147.2(2)(a)(vi) Does the apportionment condition in s. 147.2(2)(a)(vi) apply where one of the employers ceases to have any involvement with the plan, e.g., because of bankruptcy, winding-up, dissolution, sale of business, or voluntary exit from the plan?
