c-2 dc study guide

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watch out for the chapter on permitted disparity. there are a few typos.

in the practicle example, they say plan year is 1998, but the rest of the example is based on 1997 wage base.

Roman Numeral III '5.7' was left out of 2. a.

the wage base on page xxx for 1999 says 72,400 and should be 72,600.