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Defined-Benefit Plans Are Making a Comeback — But With a Twist for Small Businesses
Registered Rep 
Sept. 17, 2004
Excerpt: The employer-managed retirement vehicles were a staple benefit at large companies until the mid-1990s, when many fell victim to aggressive cost-cutting. Now, capitalizing on rules set forth in 2001's tax cuts, a scaled-down version of the product, known as a solo defined-benefit plan, has emerged as a popular product for clients associated with small businesses, including the self-employed.
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