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[Official Guidance]

10/6/2000: Proposed Regs on New Comparability ("Cross-Tested") Plans Issued By IRS (Internal Revenue Service [IRS])
Excerpt: This document contains proposed regulations that would prescribe conditions under which certain defined contribution retirement plans (sometimes referred to as new comparability plans) are permitted to demonstrate compliance with applicable nondiscrimination requirements based on plan benefits rather than plan contributions.
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