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Hybrid Plans: IRS Issues Final and Proposed Regulations
Deloitte via BenefitsLink Link to more items from this source
[Guidance Overview]
Oct. 26, 2010
Excerpt: The final regulations, which are generally effective for plan years that begin on or after January 1, 2011, essentially maintain the status quo by keeping in place previously-issued guidance by the IRS in the 2007 proposed regulations and in Notice 2007-6. However, the IRS points out certain clarifications in the new final regulations[.]

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