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Expert Analysis

IRS Guidance On Diversification Out Of Employer Securities

Law360 ( December 13, 2006, 12:00 AM EST) -- The Pension Protection Act of 2006 (the "PPA") requires defined contribution retirement plans that hold publicly-traded employer securities to offer participants a right to diversify out of employer securities beginning as of the first day of the 2007 plan year and requires the plan administrator to provide notice of such diversification right to participants or their beneficiaries....

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