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[Official Guidance]

7/17/2003: Hypertext Version of Final Regulations on Trusts of 10 or More Employers Under Code Sec. 419A(f)(6) (Internal Revenue Service [IRS])
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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