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What is a cash or deferred arrangement (coda) Example & how it’s used Our opinion on the acceptability of the form of the plan is not a ruling or determination as to whether an employer s plan qualifies under code section 401 (a).

Pdf files of documents are available for plan sponsors to download A nonstandardized plan that contains an esop may also include a qualified coda. Just click on the links to the right.

The class or grouping methodology allows the individual participants to constitute a class of their own.

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