Robert W. Kumming

Robert W. Kumming is senior vice president of Reliance Trust Co.

Robert W. Kumming
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When 401(k) plans aren't the best option
RETIREMENT RETIREMENT PLANNING FEB 23, 2011
When 401(k) plans aren't the best option

Section 401(k) of the Internal Revenue Code went into effect in 1980 and subsequently launched what has become the largest private-sector retirement plan in the United States.