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Checklist of Federal Tax Law Rules Applicable to Public Retirement Systems
Calhoun Law Group, P.C. 
[Guidance Overview] May 22, 2013 "This outline is a basic summary of the principal Internal Revenue Code qualification requirements that apply to governmental plans, other than plans described in Code section 403(b) or 457(b). It also includes selected Code requirements that do not relate to qualification. It is very general in nature, and does not replace research on specific questions." MORE >> |
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