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Deadline Extended for Submitting Pre-Approved DB Plan Documents
Internal Revenue Service [IRS] Link to more items from this source
[Guidance Overview]
Jan. 23, 2014

"In response to recent requests from the employee benefits community, the IRS intends to expand the defined benefit pre-approved plan program to include pre-approved plans with certain cash balance features. This extended deadline will give the IRS time to develop the necessary language and tools to process pre-approved cash balance plans and for practitioners to prepare their plans for submission."

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