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2002 Report of the Subcommittee on Plan Design, Qualification and Administration
Employee Benefits Subcommittee, Section of Labor and Employment Law, American Bar Association 
Nov. 6, 2002
54 pages; originally published February 2002. Includes discussion of recent case law on issues affecting requirements for tax-qualified retirement plans, summary of EGTRRA changes affecting such plans, and summary of new IRS rulings and regulations affecting such plans.
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