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IRS Finalizes Qualified Plan Loan Regulations (PDF)
Internal Revenue Service [IRS]
[Official Guidance] Dec. 2, 2002
Excerpt: The final regs apply to 'assignments, pledges, and loans made on or after January 1, 2004.... [A]n example ... has been modified to reflect the application of a maximum 6 percent interest rate during the military leave in accordance with the Soldiers' and Sailors' Civil Relief Act ... [T]he refinancing rules have been modified [regarding] the extension of a prior loan with an original term of less than five years to a term of five years from the date of the prior loan.
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