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Text of Rev. Rul. 2004-57: Union-Run 457 Plan Permitted (PDF)
Internal Revenue Service [IRS]Link to more items from this source
[Official Guidance]
June 8, 2004
5 pages. Excerpt: "Issue: Does a plan fail to be an eligible governmental plan under § 457(b) of the Internal Revenue Code solely because the plan is offered and administered by a labor union for the benefit of those State employees who are union members?"

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