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GAO Report: Conflicts of Interest Involving High Risk or Terminated Defined Benefit Pension Plans Pose Challenges
U.S. Government Accountability Office [GAO] 
June 29, 2007
67 pages. "To protect workers' retirement security, the requesters asked GAO to assess: [1] What is known about conflicts of interest affecting private sector defined benefit (DB) plans? [2] What procedures does the Pension Benefit Guaranty Corporation (PBGC) have to identify and recover losses attributable to conflicts? [3] What procedures does Employee Benefits Security Administration (EBSA) have to detect conflicts among service providers and fiduciaries for PBGC-trusteed plans? [4] To what extent do EBSA, PBGC, and the [SEC] (SEC) coordinate their activities to investigate conflicts?" [GAO-07-703, Jun. 28, 2007]
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