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Form 5305-S MS: What You Should Know
The plan administrator's plan documentation must be in an electronic format that includes information that is clearly identifiable to the Plan Administrator. Plan administrator must be the fiduciary holding the account. Form 5305-S and 5305-SA — Internal Revenue Service The custodians are fiduciaries for SIMPLE IRA's in their respective states. The custodian who received the form should send copies of the form and all supporting documentation to the plan administrator in order to be responsible for paying these custodial fees.
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