Orphan Plan. Any Account that is not part of a Plan as of January 1, 2009, shall continue to be held by the Custodian for the benefit of the Participant in accordance with the provisions of this Agreement to the maximum extent possible, substituting the Participant for the Employer, subject to the provisions of Revenue Procedure 2007-71.
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Samples: Custodial Account Agreement, Custodial Account Agreement, 403(b)(7) Custodial Account Agreement