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Get Notice 2003-32, Weighted Average Interest Rate Update. Weighted Average Interest Rate Update. The
Ve that guidance is necessary to provide 501(c)(3) and 501(c)(4) organizations with greater certainty as to the definition of the term commercial-type insurance and how 501(m) applies to organizations described in 501(c)(3) and 501(c)(4), including health maintenance organizations. The Code does not define the term commercialtype insurance, and no regulations or published guidance have been issued under 501(m). In addition, since the enactment of 501(m), there ha.
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