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Text of Proposed Revised Regs Concerning Disclosure of Relative Values of Optional Forms of Benefit (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Jan. 27, 2005
15 pages. Excerpt: This document contains proposed regulations that would revise final regulations that were issued on December 17, 2003, under section 417(a)(3) of the Internal Revenue Code concerning content requirements applicable to explanations of qualified joint and survivor annuities and qualified preretirement survivor annuities payable under certain retirement plans.
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