Our first article covers the qualified default investment alternatives (QDIAs).

Our second article presents the COLA limits for 2012, many of which went up for the first time since 2009.

Our third article is a chart comparing the early distribution penalty exceptions for qualified plans versus Individual Retirement Accounts.

The last page covers our Recent Developments articles:

• Qualified Default Investment Alternatives
• 2012 COLA Increases
• Early Distribution Penalty Exception Chart
• Recent Developments: Second Restatement Cycle Begins, Electronic Disclosure Guidance, IRS Priority Guidance Plan

As always, we hope you find this issue of Retirement Plan News to be informative and useful in operating your retirement plan. If we can be of any further service, please let us know.

Sincerely,

Ellen E. Miller
President

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