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Text of IRS Notice 2017-45: Extension of Temporary Nondiscrimination Relief for Closed Defined Benefit Plans (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Sept. 1, 2017
"This notice extends the temporary nondiscrimination relief for closed defined benefit plans that is provided in Notice 2014-5 ... by making that relief available for plan years beginning before 2019 if the conditions of Notice 2014-5 are satisfied."
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