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R.B Guidance on Certain Provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 Notice 2002 4 I. This notice also provides guidance under Code 414 v added by 631 of EGTRRA on the application of the universal availability requirement under Code 414 v 4 in the case of an applicable employer plan within the meaning of 414 v 6 A that is also qualified under Puerto Rico law and provides a transition rule for satisfying the universa...
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04
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