Thank you, Benefitslink, for these invaluable resources:
- Text of ABA Joint Committee on Employee Benefits 2003 Q&As with SEC Officials
- Text of ABA Joint Committee on Employee Benefits 2003 Q&As with Internal Revenue Service Officials
These Q&As have some important information in them (for instance, you might want to check out items 8, 17 and 18 of the IRS Q&As.)