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IRS Issues Final 401(k) and 401(m) Regulations
FIS Relius 
Jan. 21, 2005
Excerpt: The IRS, on December 29, 2004, issued final regulations under Code Sections 401(k) and 401(m). The regulations finalize the proposed regulations issued in July 2003. The final regulations substantially follow the proposed regulations. The regulations incorporate statutory changes and other IRS guidance issued since the 1994 regulations.
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