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School Districts Would Be Wise to Adopt a 403(b) Plan Document
403bwise 
[Opinion] Mar. 7, 2005
Excerpt: In November 2004 the Department of Treasury and the IRS proposed new regulations for the 403(b) retirement plan. Set to go into effect in January 2006 the new regulations, among other things, would require for the first time that all employers offering a 403(b) create a plan document detailing the exact workings of the plan.
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