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IRS Cash Balance Plan Guidance
Proskauer Rose LLP 
[Guidance Overview] Nov. 23, 2010 Excerpt: The Final Regulations are generally applicable for plan years beginning on or after January 1, 2011. The rules that would be implemented under the Proposed Regulations would generally apply for plan years beginning on or after January 1, 2012. However, plans may currently rely upon both the Final Regulations and the Proposed Regulations for the market rate of interest provisions. MORE >> |
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