Tax-Sheltered Annuity and Deferred Compensation Plans. Except for unusual circumstances as judged by the Treasurer, all tax-sheltered annuity agreements and deferred compensation plans must remain without modification and may not be revoked for one full year and may not be modified more than once during any taxable year. The provisions of paragraphs two and three of this section shall also apply to IRS Section 403(b) Plans, provided that:
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