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IRS Model 403(b) Plan and Orphan Contract Guidance
FIS Relius
Dec. 6, 2007 Excerpt: The IRS released Rev. Proc. 2007-71, providing model 403(b) plan language for public schools. The procedure also provides guidance on certain annuity contracts and custodial accounts (collectively referred to as 'contracts') issued before January 1, 2009, the effective date of the regulations. MORE >> |
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