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DOL Fact Sheet: Abandoned Individual Account Plan Proposed Regulations and Class Exemption
Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL] 
Mar. 10, 2005
Excerpt: The proposed regulations establish standards for determining when a plan is abandoned, simplified procedures for winding up the affairs of the plan and distributing benefits to participants and beneficiaries, and guidance on who may initiate and carry out the winding-up process.
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