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Per the 'prohibited transaction rule of ERISA which one of the following is a disqualified party? A. A 5% shareholder B. A 5% proprietary owner

Per the 'prohibited transaction rule of ERISA which one of the following is a disqualified party?

A. A 5% shareholder B. A 5% proprietary owner C. The plan's investment advisor D. The employer's company accountant

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