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(Archived Content)
Washington, DC--The Treasury Department and Internal Revenue Service (IRS) today issued Revenue Procedure 2007-71, which includes model plan provisions for use by public school employers to comply with regulations under section 403(b) that were issued in July (72 FR 41128). In addition, Rev . Proc. 2007-71 provides relief from certain requirements of the regulations with respect to contracts issued before January 1, 2009.
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