52 pages. "These changes are meant to apply to situations in which the proportion of the grandfathered group of employees who are highly compensated employees compared to the employer's total workforce has increased due to ordinary demographic changes ... The proposed regulations modify a number of provisions in the existing regulations under section 401(a)(4) to address situations and plan designs, including closed plans and formulas, that were not contemplated in the development of the regulations and the 2001 amendments. While many of the changes in the proposed regulations provide nondiscrimination relief for certain closed plans and formulas, the proposed regulations also include other changes that are not limited to closed plans and formulas."

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