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IRS Extends Remedial Amendment Period for New Plans and Amendments
FIS ReliusLink to more items from this source
Apr. 6, 2004

Excerpt: Even though EGTRRA is now effective, the IRS is not yet willing to review plan language for compliance with the new law. (However, the Service did issue sample language that could be used as a model for a 'good faith' amendment.) At the present time, the IRS will not issue determination, opinion or advisory letters that cover EGTRRA. The only exception is for a plan that is terminating.

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