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1/20/98: Now online here (a bit delayed): IRS Revenue Ruling 98-1, which is of particular interest to persons responsible for meeting compliance requirements that apply to defined benefit pension plans. Excerpt: This revenue ruling modifies and supersedes Rev. Rul. 95-29, 1995-1 C.B. 81, which provided questions and answers on the limitations on benefits and contributions under section 415 of the Internal Revenue Code, as amended by the Uruguay Round Agreements Act . . . (GATT), which includes the Retirement Protection Act of 1994 (RPA '94). This revenue ruling takes into account the applicable provisions of the Small Business Job Protection Act of 1996 . . . (SBJPA), after the technical correction made by the Taxpayer Relief Act of 1997 . . . (TRA '97).
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