| http://www.w3.org/ns/prov#value | - (c) (1) A qualified employer shall retain the option at all times to set up an employer-sponsored retirement plan, such as a defined benefit plan, an employee retirement plan described in Section 401(k) of the Internal Revenue Code, a simplified employee pension plan or a savings incentive match plan for employees, or to offer an automatic enrollment payroll deduction individual retirement account
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