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Internal Revenue Bulletin:  2006-31 

July 31, 2006 


Table of Contents

Announcement 2006-45 Announcement 2006-45

Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and nonbank custodians within the meaning of section 1.408-2(e) of the regulations. In addition, the announcement contains instructions on how errors in the list may be corrected. Announcement 2005-59 updated and superseded.

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