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Hard-frozen defined benefit plans are retirement plans that have been closed to new employees and existing participants are no longer able to accrue additional benefits.
Employers who sponsor hard-frozen defined benefit plans are required to file the necessary forms and documents.
Hard-frozen defined benefit plans can be filled out by following the instructions provided by the IRS and consulting with a qualified retirement plan professional.
The purpose of hard-frozen defined benefit plans is to provide retirement benefits to employees who were part of the plan before it was closed.
Information such as participant data, plan contributions, investment performance, and other relevant financial information must be reported on hard-frozen defined benefit plans.
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