Rhode Island Code § 28-7.1-4

Defined benefit plans annual reporting
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(a) All defined benefit plans that are not covered by the Employee Retirement Income Security Act of 1974 (ERISA) and have two hundred (200) or more plan members shall be required to comply with the provisions of 29 U.S.C. § 1024(b)(3). (b) This section shall not apply to governmental plans as defined in 29 U.S.C. § 1002(32).

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