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the Proposed 401(k) Regs Are Here (PDF)
Ilene Ferenczy and Janice Wegesin in the Journal of Pension Benefits via Powell Goldstein Frazer & Murphy 
May 11, 2004
7 pages. Excerpt: [M]uch of the proposed regulations appear likely to make administering these plans more complicated, and plan administrators are left with no resolution to commonly asked questions. It will be interesting to see how much credence the government gives to practitioner written and oral comments about these rules.
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