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Prototype SIMPLE IRA's

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I noticed that there is now LRM language for prototype SIMPLE-IRA's.

I was under the impression (perhaps mistakenly) that prototype SIMPLE IRA's were not available previously. So is this entirely new, or were they available and I just didn't know it?


Actually, as I look at this, I think perhaps this is just language for the IRA's themselves - not for the actual SIMPLE Plan document?

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