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IRS Revenue Procedure Provides Guidance on Pre-Approved IRAs
PLANSPONSOR; free registration may be required 
Nov. 23, 2010
Excerpt: The document includes guidance to drafters and users of prototype IRAs, including rules for when documents must be submitted to the [IRS] and new user fees for individual retirement annuities. In addition, the IRS provides guidance to users of its model IRAs and describes the availability of new model individual retirement annuities.
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