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Deadline for Amending Qualified Retirement Plans is Approaching
Winston & Strawn LLP 
[Guidance Overview] Oct. 22, 2010
Excerpt: To remain tax qualified under the Internal Revenue Code, plans must be amended to provide that the survivors of a participant who dies while performing qualified military service are entitled to any benefits (other than benefit accruals) that they would have received had the participant returned to work the day before his or her death.
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