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Text of U.S. Chamber of Commerce Comments on Phased Retirement Proposed Regulations (PDF)
U.S. Chamber of CommerceLink to more items from this source
Feb. 18, 2005
5 pages. Excerpt: The proposed regulations prohibit the distribution of lump sum benefits and require that all other forms of benefit options be provided to a phased retiree. For the reasons discussed here, we believe that the plan sponsor should have additional flexibility in determining the form of benefit distribution.

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