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Regulatory and judicial update.(IRS rules regarding financial plans for volunteer emergency service workers)(Brief Article)
REGULATORY AND JUDICIAL UPDATE
Item Statement Status
Length of service Private Letter Ruling Program qualifies
award plan for 200224002, December 18, 2002 for $3,000 per
volunteer year of service
fire-fighters The IRS has ruled that an award.
employer's plan, which
provides a length of service
award to bona fide volunteer
firefighters and rescue
workers for services provided
as volunteers is not a plan
under IRC 457(f), but …
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