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| Autumn 2011 |
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| Lost and Found: The Abandoned Plan Rule |
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Reprinted from Benefits Law Journal Autumn 2011, Volume 24,
Number 3, pages 86-93, with permission from Aspen Publishers, Inc., Wolters Kluwer Law & Business, New York, NY, 1-800-638-8437,
www.aspenpublishers.com.
Do you remember your first trip to the “lost and found” department? Mine occurred in first grade. My mother had given me a copy of The Ugly Duckling storybook, complete with fuzzy feather illustrations and who knows what else. I “needed” the book for “show and tell” and was given specific instructions: “Do not lose this book!” Naturally, I lost the book. Upon my return home, bereft of cunning or wit, I told my mom the bad news. She was not happy. Suffice it to say she proceeded to show me the second use for the soles of her high-heeled shoes. |
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