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[Official Guidance]

11/15/2004: Text of Proposed 403(b) Regulations (PDF) (Internal Revenue Service [IRS])
102 pages. Excerpt: The purposes of these proposed regulations are to update the current regulations under section 403(b) to delete provisions that no longer have legal effect due to changes in law, to include in the regulations a number of items of interpretive guidance that have been issued under section 403(b) since the 1964 regulations, and generally to reflect the numerous legal changes that have been made in section 403(b).
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