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DOL Proposes Safe Harbor for Deposit of Small Plan Contributions and Clarification for All Plans (PDF)
Holme Roberts & Owen LLP 
[Guidance Overview] Apr. 8, 2008
2 pages. Excerpt: The safe harbor will become effective on the date the final regulations are published in The Federal Register. However, the DOL will not assert an Employee Retirement Income Security Act (ERISA) violation prior to the effective date of the regulations so long as a small plan deposits contributions and loan repayments within the safe harbor period.
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