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| Congress Cuts Liability for Substantial Cessation of Operations HR Daily Advisor  [Guidance Overview] Feb. 5, 2015 "The new definitions of operations cessations and their effect on an employer's work force took effect Dec. 16, 2014.... All employees of a plan sponsor who are eligible to participate in any ERISA-covered defined contribution or DB plan at the company are considered eligible under the new guidelines, so the pool of affected employees grows, but several new limitations for eligibility are set." |
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