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Hypertext Version of Final Regulations on Trusts of 10 or More Employers Under Code Sec. 419A(f)(6)
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
July 17, 2003
Excerpt: This document contains final regulations that provide rules regarding the requirements for a welfare benefit fund that is part of a 10 or more employer plan.... These regulations are effective July 17, 2003.

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