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SunGard Relius Publishes Updated Summary of Material Modifications for Plan Expenses
FIS Relius 
Feb. 12, 2004
Excerpt: An updated version of our sample Summary of Material Modifications(SMM) regarding the payment of plan expenses is posted on our Web site. This SMM takes into account the DOL guidance issued in Field Assistance Bulletin 2003-3, which permits a plan to charge the account of a particular participant for certain plan expenses incurred by or attributable to that participant.
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