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Focus (Forum & Focus)

Oct. 30, 2007

Retirement Revisions

Focus Column - By Callan Carter - The Pension Protection Act of 2006 has brought major changes to the world of defined-contribution plans.

FOCUS COLUMN

By Callan Carter

      Most of the major provisions of the Pension Protection Act of 2006 affected defined-benefit pension plans. Changes to defined-contribution plans, however, were also included. These changes, often less understood by the public, are key to understanding the scope of the act's effects.

      Creating Safe Harbors
      ...

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