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Pension Protection Act of 2006 -- IRAs, 403(b) Plans, and 457 Plans (PDF)
Eversheds Sutherland
Aug. 22, 2006 15 pages. Excerpt: This Legal Alert first discusses the changes that apply to IRAs, followed by the provisions that apply to 403(b) and 457 plans. Because many of the same provisions apply to both 403(b) and 457 plans, these arrangements are discussed together, and we have noted where there are differences in treatment between the two. MORE >> |
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