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Updated IRS Resource: Internal Controls Protect Your Retirement Plan
Internal Revenue Service [IRS] Link to more items from this source
[Guidance Overview]
Mar. 20, 2014
"Internal controls should include procedures for: [1] Plan operations review -- verify that you operate your plan according to its written terms; [2] Plan document updates -- meet with your benefits professional to see if the plan document needs updating for: law changes changes in plan operations. The exact procedures will depend on your organization, your plan type and its features."

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