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Impact of Plan Restatements on EGTRRA Good-Faith Amendments
FIS Relius Link to more items from this source
Feb. 16, 2004
Excerpt: The IRS has concluded that a GUST plan restatement should not be treated by IRS as superseding a previously adopted EGTRRA plan amendment that is not incorporated or reflected in the restatement, provided the plan is operated in a manner consistent with the EGTRRA plan amendment.

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