If you are buying a that company already has a defined benefit plan in place, you have a couple options. 1) You can keep the plan in place and have the current plan administrator perform all the administrative functions. 2) You can keep the plan in place and have Emparion take over the plan administration. 3) You can terminate the plan and then distribute the funds out to an IRA or other qualified plan. But before you do this make sure you understand the implications. You may be required to make a contribution and also all participants become fully vested. So before you do this make sure you consult with us or your current plan administrator.