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5. Tidewater Company has 1,000 eligible employees and sponsors a defined benefit pension plan. The company is unsure if they are meeting all of their

5. Tidewater Company has 1,000 eligible employees and sponsors a defined benefit pension plan. The company is unsure if they are meeting all of their testing requirements. How many employees (the minimum) must be covered by Tidewaters defined benefit pension plan for the plan to conform with ERISA?

1. 40.

2. 50.

3. 400.

4. 500.

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