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Plans Notice 2021-64
Jun 30, 2020 · in the Internal Revenue Bulletin, in the case of a qualified individually designed plan that ... 2020-40, 2020-38 IRB 575, and Rev. Proc. 2021-38, 2021-38 IRB 425. ... (e)(3), 5 RA Lists also may include changes in requirements that were first effective in a prior year that were not included on a prior RA List under certain circumstances, such ...
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