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Get Announcement 98-1 - Employee Plans Examination Guideline ...

To use when examining issues relating to employer deductions under 404 of the Internal Revenue Code and the minimum funding standards under 412. The guidelines provide technical background and guidance as to issues that should be considered during an examination. The guidelines are not intended to be all inclusive, and may be modified based on specific issues encountered by the examiners during an examination. As with earlier examination guidelines, the Service is seeking public comments o.

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