On this episode of Williams Mullen's Benefits Companion, host Brydon DeWitt is joined by his colleague, Marc Purintun, who discusses partial plan terminations. While you may be aware that plan sponsors can terminate a plan, you may not be aware that normal employer actions or an economic downturn may result in a partial plan termination. We cover what constitutes a partial plan termination, what facts and circumstances are considered, along with tips to protect employers from potential unpleasant consequences.