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Small Business Retirement Plans Will Terminate Due to Potential Treasury Changes to Qualified Plan Regulations
American Society of Pension Actuaries [ASPA] 
[Opinion] Mar. 13, 2000
Guest article by ASPA Executive Director Brian Graff (3/2000), on cross-tested ("new comparability") retirement plans, with an illustration of the contributions that would be provided under such a plan compared to an age-weighted profit sharing plan.
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