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Understanding Retirement Fees and Expenses (PDF)
Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL] 
Aug. 2, 2004
20 pages. "As the sponsor of a retirement plan, you are helping your employees achieve a secure financial future. Sponsoring a plan, however, also means that you, or someone you appoint, will be responsible for making important decisions about the plan's management. Your decisionmaking will include selecting plan investments or investment options and plan service providers. Many of your decisions will require you to understand and evaluate the costs to the plan." [Updated Dec. 2011]
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