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Joint Committee on Taxation Prepares Overview of Defined Contribution Plans and Their Investments (PDF)
Joint Committee on Taxation [JCT], U.S. CongressLink to more items from this source
Feb. 26, 2002

JCX-9-02 (February 25, 2002); 41 pages. Excerpt: This document ... provides a description of present law relating to employer-sponsored retirement plans (including defined contribution plans) and individual retirement arrangements, a discussion of issues relating to legislative proposals regarding investment of defined contribution plan assets, and background data on qualified retirement plans.

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