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Section 415

Section 415 Commentaries
Date Subject Title
06/05/09 403(b) 403(b) Annual Additions
04/25/08 Post-Severance Severance Pay Under Section 415
04/25/08 Plan Amendment Section 415 Plan Amendment Timing

05/24/07

Excess Annual

Correction Excess Annual Additions

05/03/07

DC Rules

Final 415 Regulations

05/03/07

DB Rules

Final 415 Regulations

10/05/07

Compensation

Post Severance Compensation Final 415 Reg. Rules

01/12/06 Compensation Post Severance Compensation

06/09/05

Severance Comp

Section 415 Prop Regs & IRS Severance Comp. Rules

01/22/04 415 Catch-up Scenarios
 

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