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If you contributed to a 401(k) plan at work and received a refund for a portion of your contributions, then chances are your plan failed Internal Revenue Service compliance testing.

Investment trusts now have to produce standard factsheets giving charges in pounds and pence, and potential performance in favourable and adverse markets. The aim of watchdogs, who made them compulsory from the start of this year, was to give investors important information about how trusts work and make it easier …