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DOL Bulletin: Application of Participant Contribution Requirements to Multiemployer DC Plans
Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL] 
May 12, 2003
Field Assistance Bulletin 2003-2 (May 7, 2003). Excerpt: Issue: In the context of a multiemployer defined contribution pension plan, to what extent may collective bargaining, employer participation and similar agreements be taken into account in determining when participant contributions can reasonably be segregated from the general assets of participating employers?
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