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Public pension fund goes to court after company balks at providing records on political contributions.
Fund managers and banks look to Labor Dept. for guidance on whether collateral would be treated as plan assets.
Legislation could encourage more employers to offer Roth accounts.
Regulators hope to keep employers from eliminating full-time employees.
32 states have opted out of building an exchange or are expected to opt out.
Trend of handing off pension liabilities to insurers is expected to accelerate next year.