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Plumbers Local Union No. 1 Benefit Funds |
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Farmer & Betts, Inc. |
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Kentucky Trust Company |
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Nicholas Pension Consultants |
EPIC Retirement Plan Services |
Retirement, LLC |
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ERISA Attorney to IRS: Amendment to Comp Definition Shouldn't Be Part of GUST Deadline (PDF) Mark S. Dray of Hunton & Williams ![]() Sept. 24, 2002 8 pages, but a possibly long download (about 1 Mb in size). Excerpt: The issue relates to the Service's decision to treat the amendments made by ... the Community Renewal Tax Relief Act of 2000 [to the definition of compensation for purposes of Code section 415] as 'disqualifying provisions,' terminating the (and, as discussed below, we believe inappropriately shortening the otherwise applicable) remedial amendment period with respect to such changes ... |
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