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Text of Rev. Rul. 2004-13: Application of Top-Heavy Rules to 401(k) Plans (PDF)
Internal Revenue Service [IRS]Link to more items from this source
[Official Guidance]
Jan. 29, 2004
3 pages. Excerpt: In the situations described below, which plans meet the requirements of § 416(g)(4)(H) of the Internal Revenue Code for the 2004 plan year so that they are not subject to the top-heavy rules in § 416?

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