Excerpt: The twin scandals that rocked the corporate world and mutual fund industry have, among other things, refocused attention on the administration of tax-qualified retirement plans generally and 401(k) plans in particular. For years, employers were content to let their vendors ... take the lead in plan operation with a minimum of oversight or intervention. This approach worked fine in rising markets such as the bull market of the late 1990s, but it can be a disaster where plan[.]

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