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IRS' Revised Final Rules on Disclosure of Relative Values (PDF)
Prudential Retirement Link to more items from this source
June 28, 2006
5 pages. Excerpt: These rules apply to defined benefit plans (including cash balance plans), money purchase pension plans (including target benefit plans), and other defined contribution plans that are subject to the spousal consent rules. Governmental plans and plans sponsored by churches that do not elect to be covered under ERISA ... are not subject to these rules.

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