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Just before Line 3, Schedule R says "Profit Sharing Plans, ESOPS and Stock Bonus Plans, skip Line 3"

I just can't see why this information is relevant for a 403b Plan. It seems to me they meant to say "non-pension plans, skip Line 3." Has anyone been filling this line out for the audited 403b's?

Austin Powers, CPA, QPA, ERPA

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