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Notifying Participants of Changes to the Annual Fee Disclosure Report (PDF)
ING
[Guidance Overview] Nov. 27, 2012
"The plan administrator must provide a description of any change (even if it is not a material change) in the annual required disclosure of certain plan-related information to participants at least 30 days and not more than 90 days before the change becomes effective. If this timeframe cannot be met as a result of unforeseeable events or circumstances beyond the plan administrator's control, the notice of change must be given as soon as reasonably practicable."
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