12/23/2002: IRS Will Extend Nondiscrimination Rule Relief for Certain Governmental Plans (HTML) (Internal Revenue Service)IRS Notice 2003-6. Excerpt: "[F]or governmental plans within the meaning of § 414(d), other than for plans of State and local governments or political subdivisions, agencies or instrumentalities thereof ... [upcoming IRS] regulations will provide that such governmental plans will be deemed to satisfy § 401(a)(4), 401(a)(26), 401(k)(3), and 401(m) of the Code until the first day of the first plan year beginning on or after the date final regulations are issued."
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