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DOL Final Rule on Definition of Plan Assets: Participant Contributions (PDF)
Transamerica Center for Retirement Studies 
[Guidance Overview] Jan. 29, 2010
2 pages. Excerpt: For employers, compliance with the safe harbor may reduce disputes over whether or not it is in compliance with the general rule. It may also allow easier oversight of remittance practices andmay serve to reduce any existing variations in employer remittance periods.
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