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| Pension Consultants Inc. Comment Letter to EBSA on Proposed Default Investment Alternatives Regulation (PDF) Pension Consultants Inc.  Dec. 12, 2006 3 pages; November 13, 2006. Excerpt: It is our belief that, prior to the guidance provided by the proposed regulations, plan sponsors attempted to meet their ERISA fiduciary obligation to protect a participant's account from investment losses by investing default contributions in money market, stable value, or other similar investments. The proposed regulations address future contributions, but do not mention the proper treatment of these prior contributions. |
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