TY - BOOK AU - Geller, Sheldon M. TI - Best practices for 401 (k) plan sponsors and fiduciaries: revealing the impact of recent ERISA litigation SN - 0732-8435 U1 - DPer 657.05 C33 Sept - Dec 2012, v. 82 n. 9 - 12 PY - 2012/// CY - New York: PB - The New York State Society of CPA KW - Trust and trustees N1 - The CPA Journal ER -