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This reference reprints the Employee Retirement Income Security Act of 1974 (ERISA) as amended through April 15, 2005 and pertinent sections of the Internal Revenue Code. An index refers to section number, rather than page number. The 2005 edition reflects changes made by the American Jobs Creation Act of 2004 and the Working Families Tax Relief Act. Annotation ©2005 Book News, Inc., Portland, OR