Guest slt Posted December 8, 1999 Report Share Posted December 8, 1999 Is a governmental plan subject to the nondiscrimination requirements of Code section 117(d)(3)? Code section 117(d)(3) references 414(q), which is of limited applicability to governmental plans due to the inapplicability of 401(a)(4) to most governmental plans under TRA 97. Thanks. Link to comment Share on other sites More sharing options...
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