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Internal Revenue Bulletin:  2014-42 

October 14, 2014 


Table of Contents

T.D. 9695T.D. 9695

This treasury decision contains final regulations relating to the requirements for filing certain employee retirement benefit plan statements, returns, and reports on magnetic media. The term magnetic media includes electronic filing, as well as other magnetic media specifically permitted under applicable regulations, revenue procedures, publications, forms, instructions, or other guidance on the IRS gov Internet website. These regulations affect plan administrators and employers maintaining retirement plans that are subject to various employee benefit plan reporting requirements under the Internal Revenue Code.

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