The year 2005 saw a lot of legislative and Treasury Department action in the employee benefit area. This is nothing new. Since the Employee Retirement Income Security Act (ERISA) came into being in 1974, the laws and Internal Revenue Service's actions interpreting them, related to retirement plans and planning, have evolved continually. What never ceases to amaze me, is that, although the rules are meant to secure the retirement years of our increasingly aging population, much of the
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