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Alexandre Pavlata of France participates in the 2009 World High Wire Championships over the Han Gang River in Seoul, South Korea. Photo: Getty Images.

Looking for ways to minimize the fiduciary liability that comes from offering their employees a retirement plan, plan sponsors have historically turned to firms offering 3(21), 3(38) and, most recently, 3(16) expertise. Unfortunately for these sponsors, debate within the industry has raged over which approach is best and whether some of these service providers have the right qualifications. 


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