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Some Ideas for Addressing Plan Termination Contingencies in Divorce Settlements
divorcenet.com 
Dec. 6, 2006
Excerpt: The solutions, in many cases, are unwieldy and will be refined as we learn more about how plans are redefining their retirement plans and what will be acceptable to their administrators. But for the time being there is no easy, one method fits all, solution to address every possible contingency.
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