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Considerations for Selecting the Appropriate Qualified Plan for a Specific Client -- July 2005 (PDF)
ALI-ABA; Free access to article for limited time 
June 12, 2006
11 pages. Excerpt: Three distinct factors govern the choice of a retirement arrangement for a business or professional client: 1. The advantages and disadvantages of tax qualified status for the retirement arrangement; 2. Defined contribution vs. defined benefit plans--the pros and cons of each type; 3. Plan Design Features--How to tailor the plan to fit the needs of your client.
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