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I have a few plans close to being over funded (even in this market) and want to make sure I'm pulling out all the stops to avoid it if possible. What are the main changes in final 415 regs that might cause one to have a grandfathered (preserved) benefit higher than new regs would allow. I can think of the compensation now being limited to the 401(a)(17) comp limit, what other changes should we be looking for ?

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