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One of the most common methods of reducing plan drafting costs is to use a master or prototype plan. Master and prototype plans are

A. frequently offered by banks, insurance companies, and mutual funds
B. inconvenient for smaller employers because the boilerplate provisions cannot be adapted to meet their needs
C. more economical because the IRS does not charge any user fees for approving them
D. similar in that both require the plan sponsor to use a designated funding institution

 

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  • Reference No.:- M924386

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