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November 27, 2007
hp-798
Treasury, IRS Issue Model Provisions for Section 403(b) Plans
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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