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Proposed Regs on New Comparability ("Cross-Tested") Plans Issued By IRS
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Oct. 6, 2000
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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