Pension Contribution Limitsitaly Is Pension Contribution To A Terminated Employee (ee), Who Was Part Of The Co.'s Old Fund, Taxable To The Ee?

Is pension contribution to a terminated employee (ee), who was part of the co.'s old fund, taxable to the ee? - pension contribution limitsitaly

I have customers that would contribute to a pension, but by an employee with the Bureau of Ian and my client, the company (discuss) that stopped making payments, and later, the workers released, unfortunately.

The employee was dismissed the union in question, and found that my client has $ 97K for the employee. My client wants to make this contribution to a new pension plan, and I want to know if this post will be the new pension plan on behalf of the dismissed workers be taxable to the dismissed employee? Which authority can be used to support a conclusion (s) to?