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Text of IRS Announcement 2004-80: Clarification of 2003 Form 5500 Schedule B Line 8c (PDF)
Internal Revenue Service [IRS] 
Sept. 29, 2004
2 pages. Excerpt: Because many plan sponsors have had difficulty reporting the data required by line 8c of the 2003 Schedule B, this announcement is intended to provide flexible options to comply with existing reporting requirements. This announcement merely replaces certain instructions in order to clarify and simplify the method for reporting data.
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