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|2005 Year-End Compliance Reminders for Defined Contribution Plans Not Subject to ERISA (PDF)|
Dec. 9, 2005
3 pages. Excerpt: This information applies to defined contribution plans, such as qualified governmental plans (including 'grandfathered' 401(k) plans), qualified church plans that do not elect to be covered by ERISA ('non-electing church plans'), 403(b) programs, and section 457 plans that are not subject to Title I of ERISA.
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