Compensation Strategies Group, Ltd.
Nova 401(k) Associates
Nicholas Pension Consultants
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|Identifying Plan Assets in ERISA Health and Welfare Plans|
Verrill Dana LLP
Apr. 6, 2021
"The process of determining when employer assets are considered plan assets requires consideration of where the assets are held and [of] any restrictions on [their] use ... as well as contracts, legal instruments, employer intentions, and representations made to participants and beneficiaries that might bear on whether the plan has a legal interest in the assets."
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