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Posted

They are different.

Remember how the "universal availability" portion of the catch-up regulations specifically mentioned Puerto Rico?

The "Coverage and Nondiscrimination Answer Book" has a chapter on testing Puerto Rican and Foreign plans.

Posted

I assume that a 50 states + D.C. plan can include residents of Guam.

I assume that definitions of W-2 compensation include amounts found on forms W-2GU and W-2VI

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