Randall & Hurley, Inc.
Loren D. Stark Company
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|Text of IRS Proposed Regulations on Cash Balance Plans (PDF)|
Internal Revenue Service [IRS]
Dec. 10, 2002
20 pages. Excerpt: This document contains proposed regulations that would provide rules regarding the requirements that accruals or allocations under certain retirement plans not cease or be reduced because of the attainment of any age. In addition, the proposed regulations would provide rules for the application of certain nondiscrimination rules to cash balance plans.
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