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IRS Determination Letters Can Include Review of Amendments Eliminating Forms of Benefit Payment
Internal Revenue Service [IRS] 
[Official Guidance] Oct. 16, 2000 "Effective September 6, 2000, plan sponsors may adopt plan amendments that are permitted under the final regulations under section 411(d)(6). Determination letters that are issued with respect to plans for which an application is filed with the Service on or after September 6, 2000, may be relied upon with respect to whether a plan satisfies the requirements of the final regulations." MORE >> |
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