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I was researching an issue the other day and one of the threads referenced an article by Elinor Merl(inor) titled "Plan Administration of Tax Treatrment of Loans at a Participant's Death" -- The reference indicated the article was published in the Winter 1996 issue of Journal of Pension Benefits.

I have not been able to locate the article and wonder by chance if someone might have the article or a link to the article that would help in my search.

Thanks in advance for any insight provided.

Sincerely,

Andmik

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