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Bank Corp has a defined benefit plan with 90 employees. 10 of the employees belong to a union. 20 of the employees have just started

Bank Corp has a defined benefit plan with 90 employees. 10 of the employees belong to a union. 20 of the employees have just started working within the last nine months. What is the minimum number of employees the defined benefit plan must cover to conform with the requirements set forth by the IRC? (a) 24. (b) 36. (c) 42. (d) 50.

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