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A Closer Look at 403(b) Remedial Amendment System Guidance
Voya Financial, via National Tax-Deferred Savings Association [NTSA] 
Oct. 29, 2019 "[Rev. Proc. 2019-39 outlines] deadlines for different types of plan amendments for ongoing 403(b) plans. These deadlines are accelerated for a terminating 403(b) plan, which must adopt an amendment to reflect all applicable 403(b) requirements (including federal legislative and regulatory changes) no later than the date of the plan’s termination." |
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