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"For now ... there seems no reason for plans to assume retroactivity. Claims may arise that will have to be managed, but most plans will want to avoid a wholesale revisiting of all potentially affected situations for the present. Plan provisions that apply contractual limitation periods on bringing claims that are shorter than would apply under ERISA case law may be especially helpful in this context. Thus, this is probably an ideal time for an updated review of strategies to limit claims exposure. In other respects, however, adopting plan language that seeks to protect a plan from retroactivity seems reasonable."
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