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American Academy of Actuaries Comment Letter to IRS on Section 412 Issues (PDF)
American Academy of Actuaries Link to more items from this source
Aug. 26, 2002

16 pages. Excerpt: [T]he task force examined areas under section 412 that either lacked regulatory guidance, or for which existing guidance needed clarification. The task force then put together a number of proposals intended to provide clarity to actuaries about several of these areas. Those proposals are summarized in the attached document.  MORE >>

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