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Retirement Plan Administrator (TPA) Retirement Plan Consultants
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401k & Defined Contribution Plan Consultant Planned Retirement Consultant & Administrators, LLC
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Defined Contribution Account Manager Nova 401(k) Associates
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MAP Retirement USA LLC
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Defined Contribution Consultant AimPoint Pension Group
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Blue Ridge ESOP Associates
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Pentegra
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Administrator, Retirement Plan Compliance RiversEdge Advanced Retirement Solutions
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MAP Retirement USA, LLC
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PCS Retirement, LLC
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Defined Benefit Plan Consultant Planned Retirement Consultants & Administrators, LLC
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Retirement Plan Compliance Consultant TriStar Pension Consulting
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Planning For Same-Sex Marriages in Massachusetts
Rackemann, Sawyer & Brewster 
June 24, 2004
Excerpt: In the case of ERISA, which is riddled with protective provisions for 'spouses', much will depend on the language of the Plan, and whether it uses insurance products to deliver benefits. [f.4] Action is required, regardless of whether the employer is enthusiastic (or less so) about this new Massachusetts development. Similar considerations will apply in the case of other federal workplace mandates, such as COBRA and FMLA.
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