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Bookmark: Frequently Asked Questions On the Small Pension Plan Audit Waiver Regulation (PDF)
Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL] 
Jan. 6, 2004
8 pages. Excerpt: The Employee Benefits Security Administration (EBSA) has received a variety of questions on how to determine whether a small plan has met the conditions for the audit waiver. The purpose of this document is to answer frequently asked questions about the audit waiver requirements under the amended regulation.
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