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IRS CPE: the Remedial Amendment Period (PDF)
Internal Revenue Service [IRS]Link to more items from this source
Nov. 4, 2002
39 pages; rev. April 2002. Excerpt: An overview of the requirements under section 401(b) for GUST amendments; effective dates for retroactive plan amendments for changes made by GUST; and the requirements for plans terminating before the end of their remedial amendment period.

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