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Simplifying the Transfer of Defined Benefit Plan Assets to Defined Contribution Plans (PDF)
HR Policy Association Link to more items from this source
July 18, 2006
2 pages. Excerpt: In its monograph, The Future of Retirement Security: Challenges Facing Working Americans and the Companies They Work For, HR Policy recommended legislation that would simplify the process of terminating a fully funded DB plan by permitting employers to automatically transfer the accrued benefit into the employee's defined contribution account.

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