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Internal Revenue Bulletin 1998-3 · 2026-10-03 edition · updated 2026-10-04 · United States

Notice 98–1, page 42. Nondiscrimination testing; section 401(k) and section 401(m). This notice describes nondiscrimination testing with respect to cash or deferred arrangements under section 401(k) as well as employer matching and employee contributions under section 401(m) of the Code.

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▸Contents — Internal Revenue Bulletin 1998-3

Internal Revenue Bulletin 1998-3

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