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danwintz
I've read differing deadlines for amending governmental plans (e.g., GATT, etc.). Is it the end of the 1999 or the 2000 plan year?

Thank You
CVCalhoun
It's the last day of the first plan year which begins in the year 2000. See Rev. Proc. 99-23, 1999-16 I.R.B. 5. (1999-16 I.R.B. is in PDF format; needs the free Adobe Acrobat Reader to view or print.)
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[This message has been edited by CVCalhoun (edited 07-29-99).]
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