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Expert Analysis

How The IRS Is Changing Pre-Approved Retirement Plans

By Joseph Yonadi, Shaylor Steele and Jonathan Beck (July 28, 2017, 11:59 AM EDT) -- In Revenue Procedure 2017-41, the Internal Revenue Service makes significant changes to the procedures that it will use in reviewing and approving "pre-approved" retirement plans. The revenue procedure applies to almost all types of qualified retirement plan, including 401(k) plans, ESOPs, profit sharing plans, pension and cash balance plans....

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