Reversion Rules Apply to DC Plans (Posted December 22, 2003) Technical Tip 111: The following question and answer were from the IRS Q&A Session at the 2002 ASPPA Annual Conference: When there is a 415 suspense in a DC plan on termination of plan and no room under 415 limits to reallocate, can/must there be a revision? Response: Yes, there must be a reversion. And it is subject to the normal reversion penalties. View all Tips © 2012 Reish Luftman Reicher & Cohen, a Professional Corporation Important notice: Answers are provided as general guidance on the subjects covered in the question and are not provided as legal advice to the questioner's situation. Any legal issues should be reviewed by your legal counsel to apply the law to the particular facts of your situation.