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Pension Act Affects Public and Private Company Employee Stock Ownership Plans (PDF)
Seyfarth Shaw LLP Link to more items from this source
Aug. 25, 2006
4 pages. Excerpt: The Act provides much needed relief for combined ESOPs and 401(k) plans that use automatic enrollment, and creates a new nondiscrimination safe harbor for automatic enrollment plans that also provide for minimum employer contributions.

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