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DOL Regs Impose Additional Requirements on Sponsors of Small Pension Plans
Powell, Goldstein, Frazer & Murphy, L.L.P. Link to more items from this source
Oct. 20, 2000
Excerpt: Under the new rules, effective for plan years beginning after April 17, 2001 (the 2002 plan year for calendar year plans), an employee benefit plan with less than 100 participants does not have to have an audit if the plan meets the following requirements ...

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