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|Treatment of COLAs among Top Issues at IRS August 17 Hearing on § 415 Regs (PDF)|
National Council on Teacher Retirement
Sept. 2, 2005
5 pages. Excerpt: Representatives of public plans and other organizations gave feedback to IRS and Treasury officials during a hearing on August 17 about the proposed 415 regulations. .... [The] witnesses raised a variety of issues, including the following: Multiple Annuity Starting Dates; COLAs; Post-Termination Pay; Increasing Defined Benefit Limit after Age 65.
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