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Internal Revenue Bulletin:  2016-14 

April 4, 2016 

EXEMPT ORGANIZATIONS


Table of Contents

T.D. 9746T.D. 9746

This document contains final regulations regarding the distribution requirement for non-functionally integrated Type III supporting organizations. The regulations reflect changes to the law made by the Pension Protection Act of 2006. The regulations will affect non-functionally integrated Type III supporting organizations and their supported organizations.


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