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| EBSA Advisory Opinion 2005-10-A on Behalf of COUNTRY Trust Bank Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL]  [Official Guidance] May 23, 2005 Excerpt: When fees received by a bank or an affiliate, in connection with investments in certain mutual funds by IRAs or other qualified retirement plans, are offset against management fees charged by the bank to the plans, would the receipt and offset avoid prohibited transactions under Code section 4975(c)(1)(E) or (F)? |
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