This announcement contains a list of entities approved to act as nonbank trustees and nonbank custodians within the meaning of section 1.408-2(e) of the regulations. In addition, the announcement contains instructions on how errors in the list may be corrected. Announcement 2007-47 updated and superseded.
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Monday, September 12, 2011
IRS Announcement 2011-59 - Nonbank trustees; section 1.408-2(e) of the regulations.
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