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Transitional Guidance on Employer Stock Diversification Requirements
Ice Miller LLP Link to more items from this source
Dec. 11, 2006
Excerpt: Under the rules, participants must be allowed to: i)diversify any pre-tax and after-tax employee contributions invested in employer stock, and (ii) with respect to participants who have at least three years of service under the plan, diversify any employer contributions invested in employer stock[.]

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