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HTML Version of IRS Notice 2001-57
Internal Revenue Service [IRS] 
[Official Guidance] Sept. 4, 2001 "This notice provides sample plan amendments for the changes to the plan qualification requirements under Section 401(a) of the Internal Revenue Code that were made by [EGTRRA].... In some cases, plan sponsors may be able to adopt the sample amendments verbatim. In other cases, plan sponsors may have to modify the sample amendments to make the amendments appropriate for adoption in their plans." MORE >> |
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