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9/8/2000: Joint Committee Explains Roth's Modified Version of Pension Bill (PDF) (U.S. Congress Joint Committee on Taxation)
Excerpt: The modification to the Chairman's Mark would delete the following provisions that are outside the scope of reconciliation instructions: Eliminate IRS user fees for certain determination letter requests regarding employer plans; Reduce PBGC premiums for small and new plans; Extension of PBGC missing participants program; Rules for substantial owner benefits in terminated plans.
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