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IRS Issues Certain Plan Amendment Deadlines and the 2005 Cumulative List of Changes
Deloitte Link to more items from this source
Dec. 20, 2005
Excerpt: The IRS has issued Notice 2005-95 to clarify certain amendment timing deadlines for tax-qualified retirement plans and to provide transitional relief for amendments implementing retroactive annuity starting dates, the automatic rollover requirements, and the updated 401(k) regulations.

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