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Why Retirees Should Think Twice Before Shifting 401(k) Assets into an IRA
CFO Link to more items from this source
May 1, 2007

Excerpt: [A] rollover into an IRA may not be the right choice, for several reasons. Lower plan-service costs for 401(k)s; the sponsor's fiduciary obligations; and the ability, courtesy of last year's Pension Protection Act, to continue 401(k) benefits to spouses who outlive the primary beneficiary, make 401(k)s more appealing.

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