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filing cabinets with file folder sticking out Far too many employers look at reviewing their fiduciary file as an annual event. Don’t fall into that trap. (Photo: Shutterstock)

It’s that time of year for many retirement plan sponsors as they put the finishing touches on Form 5500, the annual employee benefits report required to be filed with the IRS. It’s also an ideal time for sponsors to take a deep dive into the retirement plan fiduciary file to improve documentation and avoid any compliance-related squabbles with Uncle Sam.

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