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DOL Finalizes Amendments to Several PT Exemptions to Cover IRAs, Keogh Plans
Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL] 
[Official Guidance] Mar. 4, 2002
Excerpt: As noted in the proposed amendment, after consultation with the Internal Revenue Service ... the Department determined that plans described in 4975(e)(1) of the Code are included within the scope of relief provided by certain class exemptions issued jointly by the Department and the Service.
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