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April 30, 2010, Deadline for Employers to Adopt Restated Prototype Plan Documents (PDF)
Alston & Bird LLP Link to more items from this source
[Guidance Overview]
Feb. 24, 2010

4 pages. Excerpt: April 30, 2010, is the deadline for employers with pre-approved defined contribution Master & Prototype plans or Volume Submitter plans ... to adopt an EGTRRA-approved plan document. Failure to meet this deadline will result in significant adverse tax consequences to the retirement plan and to the plan's participants.

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