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The same terms requirement of paragraph (c)(3) of this section is satisfied in this paragraph (f)(1)(v) ( Example 5 ) because the employees who are hired for temporary placement at an unrelated entity and non-temporary employees of Plan Sponsor E may be treated as different classes of employees and Plan Sponsor E offers an HRA on the same terms to all participants temporarily placed with customers

Being honest makes things easier and helps you avoid any penalties for items you forget to declare

The complications of smoking on the cardiovascular system can range from acute life-threatening emergencies to chronic irreversible health issues

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Stir to blend the colorant with the wax