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What Kind of Plans Are Targeted for Audit by the DOL or IRS?
National Association of Plan Advisors [NAPA] 
July 11, 2016
"Just 22% of employers with only a DC plan report that they faced an audit, in contrast with 38% of those with open DB plans. Roughly a third of sponsors with closed (30%) and frozen (33%) DB plans also report being audited."
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