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DC abbreviations

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A	B
DC	Defined Contribution
SPD	Summary Plan Description
LOD	Letter of Determination
SLA	Single Life Annuity
J&S	Joint and Survivor Annuity
LS	Lump Sum
MRD	Minimum Required Distribution
QDRO	Qualified Domestic Relations Order
HCE	Highly Compensated Employee
ERISA	Employee Retirement Income Security Act
DOL	Department of Labor
IRS	Internal Revenue Service

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