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IRS Issues Guidance on Section 403(b) Plan Termination Process
McGuireWoods Link to more items from this source
[Guidance Overview]
Mar. 1, 2011

On February 22, 2011, the IRS issued Revenue Ruling 2011-7, which clarifies the procedure that the sponsor of a Code Section 403(b) plan must follow to terminate the 403(b) plan in accordance with the final regulations that apply to those plans.

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