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Trap for the Unwary: When Has a Pension Plan Participant Been 'Married for a Year'?
The Pension Protection Act Blog 
Aug. 2, 2007
Excerpt: The easy answer is to read [this particular pension plan's] definition, and declare that the participant is permitted to behave as if he is not married because he has not been married for one year. The Treasury regulations provide a different answer.
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