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IRS Issue Snapshot: Section 457(b) Eligible Deferred Compensation Plan -- Written Plan Requirement
Internal Revenue Service [IRS]
[Guidance Overview] Aug. 18, 2021 "The Examination Agent is required to review plan documents to ensure it was adopted timely and is in compliance with the regulations.... The plan document should be reviewed for subsequent law changes ... A plan document failure may cause an operational failure." MORE >> |
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