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In our view, changes that apply additional requirements to all plans simply because of specific looking for work problems that can be addressed on a targeted basis will further discourage defined benefit plan sponsorship. B. Reduce unnecessary burdens In our view, too many of the requirements that apply to employer-maintained plans generally, and to defined benefit plans in particular, implement their underlying policy objectives in ways that are unnecessarily complex, burdensome, and costly to defined benefit plans. And these requirements can significantly interfere with the effective communication of looking for work defined benefit plans to employees, only furthering their lack of understanding and appreciation. looking for work We recommend that Congress and the Administration consider reviewing all current ERISA and tax qualification rules to identify those requirements that can be significantly simplified without sacrificing their underlying policy objectives.
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