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| ESOP Diversification and Plan Sponsor Responsibilities Blue Ridge ESOP Associates  [Guidance Overview] Dec. 22, 2021 "Internal Revenue Code Section 401(a)(28) allows employees to diversify a portion of their stock once they meet certain eligibility requirements. There are specific age and service requirements outlined by the IRS to determine who is a Qualified Participant, however your plan may allow for rules that are less restrictive." |
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