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IRS Reminds Most Plan Sponsors to Amend Documents by February 28, 2002
Internal Revenue Service [IRS] 
[Official Guidance] Jan. 30, 2002
Excerpt: The Internal Revenue Service reminds employers and plan administrators to amend their employees' retirement plans by the February 28, 2002, deadline. They must amend these plans to accommodate extensive changes contained in recent legislation affecting employee plans. This deadline affects qualified retirement plans, which include 401(k) plans, defined benefit pension plans, profit-sharing plans, ESOPs and Keogh plans.
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