​​NOTE: The International Foundation of Employee Benefit Plans serves as depository of materials prepared by third parties and does not conduct a review of submitted documents for completeness or sufficiency. The International Foundation's only role is to collect and facilitate access to documents and material and the entity or person obtaining the material or documents is responsible for determining its completeness or sufficiency for the affected situation. The International Foundation makes no warranty, express or implied, regarding these documents. Any information or documentation should not be relied upon as being applicable to the facts and circumstances surrounding a particular employee benefit plan or situation. The International Foundation recommends that all such documents and materials be referred to the recipient's advisors, including legal counsel, for appropriateness and legal sufficiency.

 Inside this section