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ESOP Planning 2008: Plan Documents and Disclosures
The One-Stop ESOP Blog 
Dec. 22, 2008
Excerpt: One of your most important responsibilities is to ensure that your plan documents are updated as required by law and are consistent with the way the plan is actually being administered. Plan documents include, but are not limited to, the plan document, trust document, summary plan description (SPD), and loan documents.
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