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If the desire is to provide different levels of benefits (or different early retirement provisions, or different disability provisions, etc.) within the same plan, that is also possible. Whether it is desirable is a separate discussion.

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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