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We restated a document for EGTRRA and are going to submit it to the IRS for approval. Is this plan exempt fromt he user fee?

401(k) plan

less than 100 EE's

at least one NHCE

initial effective date, 1/1/99

My little chart says it is exempt, but I want to make sure.

QKA, QPA, CPC, ERPA

Two wrongs don't make a right, but three rights make a left.

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