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Does anyone have any thoughts on permissible exceptions (if any) to the requirement that a waiver be irrevocable under the 401(k) regs (perhaps for an extended period of time, say 10 years or so). I'm including the thread under this category instead of the 401(k) heading because the waiver that I am contemplating would be from an integrated profit sharing plan. I'm not sure that there are any exceptions, but if anyone can think of one, please give me your ideas.

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