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A Commentary on Revenue Procedure 2002-21
S. Derrin WatsonLink to more items from this source
Apr. 25, 2002
Excerpt: Revenue Procedure 2002-21 provides staffing firms who are sponsoring plans as a single employer with important relief from potential exclusive benefit rule problems. The relief comes with a price tag and a serious threat for those who don't comply. This article explains the Revenue Procedure in detail and comments on some of the questions it raises.

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