@misc{indiciae6583c9e90e5f,
  title = {TEFRA requires retirement plan rewrite.},
  author = {L C Beck and G T Anders and M E Kropiewnicki and M J Gannon},
  year = {1983},
  url = {https://pubmed.ncbi.nlm.nih.gov/6682956/},
  note = {Source identifier: 6682956}
}