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Relationship between Revenue Ruling 2001-62 and Cash Balance Pension Plans
Internal Revenue Service [IRS]
Nov. 12, 2002
Excerpt: Question: What is the effect of section 411(d)(6) of the Code, section 4980F of the Code, and section 204(h) of ERISA where there is an adoption of the table described in Revenue Ruling 2001-62 under a cash balance pension plan?
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