First Sentence:
Over the last two decades, 401(k) plans have evolved into one of the most popular employee benefits.
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Key Phrases - Statistically Improbable Phrases (SIPs):
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new comparability formula, actual contribution ratios, excess aggregate contributions, harbor matching contributions, transferee plan, defined benefit dollar limit, minimum coverage rules, includible officers, retirement planning tables, current availability requirement, actual deferral ratio, base contribution percentage, basic matching formula, blackout notice rules, considered eligible employees, nonexcludable employees, survivor annuity requirements, volume submitter plan, maximum deferral percentage, elective contributions, actual benefit percentage, aeronautical engineering services, annual testing method, considered eligible rollover distributions, eligibility computation period
Key Phrases - Capitalized Phrases (CAPs):
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Code Section, Social Security, Answer Book, Internal Revenue Code, United States, Interpretive Bulletin, Internal Revenue Service, Department of Labor, Council of America, Post Retirement Return, Enron Corporation, Field Assist, First Union, Communication Program, Inflation Benefit Security Discount, Employee Plans Compliance Resolution System, Federal Insurance Contributions Act, Federal Unemployment Tax Act, Hewitt Associates, Treasury Regulations Section, Design of Section, Pension Benefit Guaranty Corporation, Plan Terminations, Prior-Year Versus Current-Year Testing Method, Special Adjustments
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