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Pietro Sabatino

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  1. It is for a 2005 Plan Year, and the doc (updated for EGTRRA) does already allow for QNEC contributions. I just wanted to make sure that 2005 was the last plan year that bottom-ups were allowed. Thanks for your help.
  2. k man: Have the regs been finalized? I'm trying to ascertain if the bottom-up is still available for the 2005 plan year.
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