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American Benefits Council Letter to DOL Regarding Technical Assistance on Financial Services Legislation (PDF)
American Benefits Council 
[Opinion] June 23, 2010
5 pages. Excerpt: [T]o summarize, the 'normal' interpretation of the bill's fiduciary duty would require the swap dealer to advise a plan regarding all aspects of a complicated negotiation that could take a year or more and then advise the plan repeatedly over many years as future swaps occur. The question then becomes: why is the swap dealer not an ERISA fiduciary under these circumstances?
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