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[Official Guidance]

8/8/2006: Text of Rev. Rul. 2006-43: Actions Required by Governmental Employers for 'Pick Up' Contributions (Internal Revenue Service [IRS])
Modifies three earlier revenue rulings that provided rules for the 'pick up' of employee contributions to a governmental employer's qualified plan that are to be treated as employer contributions. Includes transition rules until 2009 for pick ups implemented before August 28, 2006; private letter rulings issued before August 28, 2006 are not modified or revoked.
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