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Delay in Effective Date for Regulations Under Section 403(b)
Internal Revenue Service [IRS] Link to more items from this source
Aug. 30, 2006
Excerpt: The Internal Revenue Service announced [on Tuesday, 8/29/2006] that the general effective date for the regulations regarding section 403(b) arrangements that were proposed in 2004 (including the related controlled group regulations under section 414(c) will be extended.... [T]he final regulations generally will not be effective earlier than January 1, 2008.

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