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|Joint Committee Explains Pension Bill Scheduled for Senate Finance Committee Markup on July 11 (PDF)|
Joint Committee on Taxation [JCT], U.S. Congress
July 9, 2002
Excerpt: Certain defined contribution plans would be required to provide diversification rights with respect to amounts invested in employer securities.... [T]he Code and ERISA would require that advance notice of a [blackout] period would have to be provided by the administrator of an applicable pension plan to the applicable individuals ... The proposal would provide new benefit statement requirements under the Code and ERISA ...
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