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IRS Issues Final 401(k) and 401(m) Regulations (PDF)
Prudential Retirement 
Mar. 23, 2005
7 pages. Excerpt: These rules affect 401(k) plans. They also affect other types of defined contribution plans, including 403(b) plans, that accept employee post-tax contributions or employer matching contributions. In addition, they apply to defined benefit plans that accept voluntary employee post-tax contributions.
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