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    <title>Small business retirement plans and the IRS' employee plans fee change</title>
    <subTitle>hearing before the Subcommittee on Economic Growth, Tax, and Capital Access of the Committee on Small Business, United States House of Representatives, One Hundred Fifteenth Congress, second session, hearing held April 17, 2018</subTitle>
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    <namePart>House.</namePart>
    <namePart>Committee on Small Business.</namePart>
    <namePart>Subcommittee on Economic Growth, Capital Access, and Tax,</namePart>
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    <extent>1 online resource (iii, 25 pages)</extent>
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  <note>"Small Business Committee document no. 115-067."</note>
  <note>CRDP Program record.</note>
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  <subject authority="lcsh">
    <topic>Individual retirement accounts</topic>
    <geographic>United States</geographic>
  </subject>
  <subject authority="lcsh">
    <topic>Retirement</topic>
    <geographic>United States</geographic>
    <topic>Planning</topic>
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  <subject authority="lcsh">
    <topic>Pensions</topic>
    <geographic>United States</geographic>
    <topic>Planning</topic>
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  <subject authority="lcsh">
    <topic>Taxation</topic>
    <topic>Law and legislation</topic>
    <geographic>United States</geographic>
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  <subject authority="lcsh">
    <topic>Income tax</topic>
    <geographic>United States</geographic>
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