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| A Technical Analysis of 'Small Amount' Cash-Outs from 403(b) Plans Business of Benefits  Mar. 26, 2021 "ERISA ... does not require the distribution to be in cash, nor that it be accomplished through a rollover, nor does it require uniform treatment for all participants or prohibit employer discretion. This means that it is permissible to force an in-kind distribution of a 'small' annuity contract from the plan under ERISA." |
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