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Hurricane Katrina Relief under sections 101 and 103 of the ...

Hurricane Katrina Relief under sections 101 and 103 of the Katrina Emergency Tax Relief Act of 2005 Notice 2005-92 PURPOSE This notice provides guidance relating to the application of sections 101 and 103 of the Katrina Emergency Tax Relief Act of 2005, P.L. 109-73 (KETRA) for qualified individuals and eligible retirement plans.

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  Notice, Emergency, 2005, Relief, Notice 2005 92

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