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On this link, http://www.irs.gov/retirement/article/0,,id=96450,00.html, I think the 2004 columns have been reversed from prior years (2001 and before).

I'm a retirement actuary. Nothing about my comments is intended or should be construed as investment, tax, legal or accounting advice. Occasionally, but not all the time, it might be reasonable to interpret my comments as actuarial or consulting advice.

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