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IRS Continuing Professional Education: Summary of Plan Requirements Under Notice 98-52 (PDF)
Internal Revenue Service [IRS]Link to more items from this source
Nov. 4, 2002
29 pages; rev. April 2002. Full title: 'Summary of Plan Requirements Under Notice 98-52 (ADP/ACP Safe Harbors), As Modified by Notice 2000-3.' Excerpt: A summary of alternative nondiscrimination testing methods or safe harbor 401(k) and (m) provisions and operations.

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