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|IRS Issues Guidance on Updating IRA Documents (PDF)|
Jan. 4, 2002
Excerpt: As we anticipated, the earliest date that financial organizations will be required to have amended IRA documents in place is June 1, 2002 ... The IRS has now confirmed that your institution will only need to amend your various IRA documents one time during 2002! This article provides in-depth coverage with respect to the requirements of [Rev. Proc. 2002-10]. It includes guidance on all of the affected IRA documents (and related disclosure statements) ...
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