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1980 was a magical year, and not just because of the US Hockey Team’s unbelievable win in the Lake Placid Olympics. As explained by Mark Iwry, Senior Advisor for the Treasury Department, it was also the beginning of the 401(k), a beginning the IRS had no small hand in (see, “Exclusive Interview: Treasury Senior Advisor Mark Iwry Explains the Early History of the 401(k) and Where We Might be Heading,” FiduciaryNews.com, February 19, 2014). But this story begins a few months earlier.

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