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| DOL Final Regulation Requires Amendment to Automatic Cash-Out Provisions McDermott Will & Emery  Oct. 21, 2004 Excerpt: Mandatory distributions from all tax-qualified retirement plans covered under Title I of ERISA are subject to the new regulation, including stock bonus, pension and 401(k) plans. Plans that provide for the automatic cash-out of distributions between $1,000 and $5,000 are subject to the new regulation, although the safe harbor may also be extended to amounts less than $1,000. |
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