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Plans Can Provide Profiles Instead of Prospectuses in Most Cases Under ERISA 404(c)
Deloitte & Touche Human Capital Advisory Services 
Sept. 23, 2003
Excerpt: With respect to the regulation's requirement that 404(c) plans provide a prospectus to participants upon request, the Advisory Opinion states the plan can provide a Profile if that is the fund's most recent prospectus. But if a participant specifically asks for a 10(a) prospectus, the plan must provide the most recent 10(a) prospectus to satisfy this requirement.
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