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8/30/2006:
Delay in Effective Date for Regulations Under Section 403(b)
(Internal Revenue Service [IRS])
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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