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IRS Addresses Time-Sensitive Aspects of Electing Alternative Amortization Schedules
Deloitte via BenefitsLink 
[Guidance Overview] Aug. 3, 2010
Excerpt: The Notice does not answer many of the key questions relating to the relief, including how to make an election to take advantage of the alternative shortfall amortization schedules. But it does respond to one question that apparently has come up regarding whether filing a Form 5500 for a plan year will preclude the plan sponsor from electing relief for that year.
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