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E drafted and signed by 12/31/12. Begin gathering 2012 Data Collection information for early on-line submission. Gather and submit any missing participant data (terms, rehires, etc) for smooth data collection process. Have all of your 2013 plan amendments been signed by 12/31?? Plan year-end 12/31 2012 ADP/ACP refunds due to avoid plan disqualification. 2013 minimum distributions due for participants who are over age 70 1/2 and have either retired or are 5% owners..
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