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Proposed IRS Regulations Would Make Major Changes in the 403(b) World (PDF)
Groom Law Group via National Council on Teacher RetirementLink to more items from this source
Dec. 15, 2004
Pages 2-20. Excerpt: The general thrust of the proposed 403(b) regulations is to follow 401(k)-like rules to the extent possible, and to borrow occasionally from the recently finalized 457(b) rules. While this is partly a result of convenience, it also furthers the goal of key tax policymakers to consolidate all tax-favored retirement plans under the largest umbrella - the one covering 401(k) plans - and to help smooth the path for Administration-backed proposed legislation that would[.]

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