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| 401(k) Fees: A Suggested Approach to Benchmarking The McHenry Group  June 24, 2005 Excerpt: Historically, companies have had no perceptible incentive to evaluate their 401(k) plan costs. The 401(k) plan (unlike pension plans) has no financial statement (balance sheet or earnings) impact, and nearly all fees are almost always borne by plan participants. In addition, the Department of Labor has said little about fees until very recently, and there are virtually no current 401(k) fee cases in litigation. |
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