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Report of The Working Group on Plan Fees and Reporting on Form 5500 to Department of Labor (PDF)
Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL] 
Dec. 14, 2004
Excerpt: The first task of the Working Group on Plan Fees and Reporting on Form 5500 ('Working Group') was to determine what fees and expenses are currently reported by plan sponsors on Form 5500 and to determine whether there are other fees and expenses that should be reported, but currently are not.
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