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IRS Modifes Remedial Amendment Cycle Rules for Governmental Plans (PDF)
Pension Analyst by Prudential 
[Guidance Overview] Nov. 26, 2008
2 pages, but they're cherce, as Spencer Tracy might say. Excerpt: What if the plan sponsor has already filed during Cycle C? .... Are there any drawbacks to filing in Cycle E? .... Are there any benefits to filing in Cycle C?
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