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401(k) Final Regulations Try to Simplify Operation of Plans
The Washington Post; subscription may be required 
Dec. 29, 2004
Excerpt: The government yesterday issued a comprehensive new set of rules to govern the operation of 401(k) and similar retirement savings plans, generally making them easier for employers to run and more attractive to higher-paid workers. The rules announced by the Treasury Department and Internal Revenue Service implement more than a decade's worth of legislative changes, many meant to address employer complaints that anti-discrimination laws, enacted during the 1980s, made the plans[.]
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