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American Society of Pension Professionals & Actuaries
4245 North Fairfax Drive, Suite 750 • Arlington, VA 22203 • Phone: 703.516.9300 • Fax: 703.516.9308 • E-mail: asppa@asppa.org

© ASPPA 1999-2007. All rights reserved. ASPPA is a non-profit professional society.The materials contained herein are intended for instruction only and are not a substitute for professional advice.