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It's Time to Restate Your Preapproved DC Plan -- Again
McKenna Long & Aldridge LLP 
May 4, 2014
"Using prototype or volume submitter plan documents can greatly simplify the documentation requirements for qualified retirement plans and significantly reduce your costs, but there can be traps for the unwary. [This article describes] some of the most common mistakes ... Wrong Plan Provisions... Not Following Plan Procedures for Restatements... Distribution of Incorrect Summary Plan Descriptions.... Accidentally Covering Related Company Employees."
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