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Prototype and IRA Amendment Relief (PDF)
Eversheds Sutherland 
Dec. 9, 2005 1 page. Excerpt: In response to concerns about the interaction of procedural and substantive guidance with respect to the timing of qualified plan amendments, the Service published clarifying guidance and transitional relief in Notice 2005-95 on December 2, 2005. The Notice included ... relief for prototype 401(a)/401(k) and IRA plans:[.] MORE >> |
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