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Year-End Compliance Reminders for ERISA-Exempt Defined Contribution Plans (PDF)
Prudential 
Dec. 5, 2012
"This information applies to defined contribution plans, such as qualified governmental plans (including 'grandfathered' 401(k) plans), qualified church plans that do not elect to be covered by ERISA ('non-electing church plans'), 403(b) plans, and section 457 plans that are not subject to Title I of ERISA. Every year, defined contribution plan sponsors should make sure their plans meet certain compliance requirements, including those listed below. This publication identifies the materials you need to review and will help you prepare for year-end." [Editor's note: includes descriptive list of administrative and testing issues.]
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