| http://www.w3.org/ns/prov#value | - eceiving plan if the participant is performing services for the entity maintaining the receiving plan, and (ii) In the case of a transfer between eligible plans of tax-exempt entities, except as otherwise determined by the Commissioner, the transferred amount is subject to ??1.457-7(c)(2) (relating to when amounts are considered to be made available under an eligible plan of a tax-exempt entity) i
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