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EMPLOYEE PLANS

Internal Revenue Bulletin 1999-9 · 2026-10-03 edition · updated 2026-10-04 · United States

REG–245562–96, page 45. This amendment to the proposed regulations under section 401 of the Code provides guidance on the qualification of retirement plans which accept rollover contributions from employees.

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▸Contents — Internal Revenue Bulletin 1999-9

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