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Text of IRS Notice 2004-84: 2004 Cumulative List of Changes in Plan Qualification Requirements (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Dec. 15, 2004
7 pages. Excerpt: The Internal Revenue Service intends to annually publish a Cumulative List to identify statutory, regulatory and guidance changes that must be taken into account in plan sponsor's submissions to the Service for opinion, advisory and determination letters whose remedial amendment period is proposed to end on January 31 of the second calendar year following release of the list.
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