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Final 403(b) Regulations Offer Planning Opportunities and Some Surprises for Plan Sponsors
McDermott Will & Emery 
Aug. 23, 2007
Excerpt: The final regulations continue two themes contained in the proposed regulations, in that the final regulations consolidate IRS and Department of Labor guidance issued since the last 403(b) annuity regulations were published in December 1964, and clarify provisions uniquely applicable to 403(b) plans.
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