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Internal Revenue Bulletin:  2017-5 

January 30, 2017 

EMPLOYEE PLANS


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Rev. Proc. 2017–18Rev. Proc. 2017–18

This revenue procedure provides that the last day of the remedial amendment period for § 403(b) plans, for purposes of section 21 of Rev. Proc. 2013–22, 2013–18 I.R.B. 985, is March 31, 2020.


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