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ERIC Sends Comments to Senate on Legislation Affecting Hybrid Defined Benefit Pension Plans
The ERISA Industry Committee [ERIC] 
[Opinion] July 25, 2005
Excerpt: [The ERISA Industry Committee sent] a letter stating employers' concerns with, and describing the likely outcome of, proposals to provide clarification regarding the lawfulness of hybrid plan designs on a prospective only basis. The concerns in the letter focus on the design of hybrid plans and would apply whether the hybrid plan was established in the past as a new plan or through a conversion from a traditional plan.
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