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  • IRC Section 415 e
    section 415(e) has been thesource of one of the most complexelements of plan administration. When an individual ... and a defined benefit plan of the same em- ployer, current law reduces the maximum benefits which would ...

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    • Authors: Beverly Rose
    • Date: Oct 1999
    • Competency: Strategic Insight and Integration>Strategy development
    • Publication Name: Pension Section News
    • Topics: Pensions & Retirement>Plan design