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SPARK Institute Comment Letter to SEC Re: New 12b-1 Fee Rule (PDF)
SPARK Institute 
[Opinion] Nov. 3, 2010
15 pages. Excerpt: [W]e are concerned that the approach taken in the Proposed Rule will impose significant burdens and costs on retirement plan intermediaries who provide important services, will adversely impact plan sponsors and participants, and have unintended consequences that run counter to the SEC's objectives.
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