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In determining whether an auditor is independent in connection with the audit of an Employee Benefit Plan, the Department of Labor does not recognize as

In determining whether an auditor is independent in connection with the audit of an Employee Benefit Plan, the Department of Labor does not recognize as independent anyone who was a(n) __________ of the plan during the period of engagement.

A) Voting trustee

B) Officer

C) Employee

D) All of the above

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