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Howard S. Denburg, a New York City practitioner, writes that thousands of individual account plans have been abandoned by sponsors who have been incarcerated or died, or by sponsoring employers who have ceased to exist due to bankruptcy. Financial institutions are left holding the abandoned plans' assets with no authority to perform the responsibilities of a plan administrator, and participants are left without access to their plan benefits. New regulations will facilitate the termination of these plans.
August 09, 2006 at 12:00 AM
1 minute read
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