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| Bankruptcy Reform Act Includes Pension Provisions (PDF) Prudential Retirement  June 16, 2005 4 pages. Excerpt: The new law affects sponsors of and participants in qualified defined benefit and defined contribution plans, including 401(k) plans. It also affects 403(b) plans and programs and governmental section 457(b) plans, as well as holders of individual retirement accounts and annuities (IRAs). |
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