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| Update on ADP Safe Harbor Notices and Interim Amendments FIS Relius  Dec. 9, 2005 Excerpt: As anticipated, the IRS has provided guidance regarding ADP safe harbor notices as well as guidance regarding interim amendments that may be required for Roth provisions, final 401(k)/401(m) regulations and other changes in the law. IRS Notice 2005-95 contains some welcome relief. However, in some cases there is limited, or virtually no, relief and action must be taken now in order to comply with IRS requirements. |
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