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1. Describe the vesting requirements for a qualified plan. 2. (a) Who is considered a fiduciary under ERISA? (b) what is a fiduciary's basic duty?

1. Describe the vesting requirements for a qualified plan.

2. (a) Who is considered a fiduciary under ERISA?

(b) what is a fiduciary's basic duty?

(c) to what standard of care is a fiduciary held?

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