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Fiduciary Discretion: A Plan for Improving Outcomes (PDF)
Unified Trust Company, N.A. 
Apr. 22, 2013
"[Most plan] sponsors hire an institutional trustee for their plans -- after which many breathe a sigh of relief believing that they have also delegated their fiduciary responsibility, as it relates to plan assets, to the designated trustee. Most often, this isn't true."
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