| http://www.w3.org/ns/prov#value | - Prior to amendment, subpar. (B) read as follows: ???under which amounts held by the trust which are attributable to employer contributions made pursuant to the employee???s election may not be distributable to participants or other beneficiaries earlier than upon retirement, death, disability, or separation from service (or in the case of a profit sharing or stock bonus plan, hardship or the attai
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