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Wan is banished into the Spirit Wilds. Wan befriended the spirits and learned the Dancing Dragon firebending form. Wan and Raava begin their journey together to master the other elements. The second known Harmonic Convergence occurs.
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It allows you to join multiple IRC channels chat rooms at the same time, talk publicly, private one-on-one conversations etc. Even file transfers are possible. See this forum post for a list of changes or to leave comments.
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MUD Servers In , a student at England’s University of Essex named Roy Trubshaw created a computer program that allowed people to join in a fantasy-based game from their home computers. Trubshaw’s first MUD slowly spread outside his network of friends and acquaintances, inspiring others to create their own versions of the program.
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Evidence for Creation Ancient Chinese pictographs are silent witnesses, like fingerprints, of historical events reported in Genesis. In particular, the details of these word-symbols are clues that point to how the earliest Chinese must have known basic facts of Genesis 1—11 at the very time their pictographs were invented. Chinese is not an alphabet-based language—its word characters are both abbreviations of and combinations of picture symbols.
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Under some facts and circumstances , it may not be possible to amend a plan retroactively so that all provisions of the plan which are necessary to satisfy the requirements of section a are in fact made effective for the whole remedial amendment period. If it is not possible, the requirements of this section will not be satisfied even if the employer adopts a retroactive plan amendment which, in form, appears to satisfy such requirements. Section b does not permit a plan to be made retroactively effective, for qualification purposes, for a taxable year prior to the taxable year of the employer in which the plan was adopted by such employer.
With respect to disqualifying provisions described in this paragraph b 2 ii effective before the first day of the first plan year which begins after December 31, , there must be compliance with the conditions of section of TRA ’86 other than the requirement that the plan amendment be made on or before the last day of the first plan year beginning after December 31, , including operation in accordance with the plan provision as of its effective date with respect to the plan.
For purposes of paragraphs b 2 and 3 of this section, a disqualifying provision includes the absence from a plan of a provision required by, or, if applicable, integral to the applicable change to the qualification requirements of the Internal Revenue Code, if the plan was in effect on the date the change became effective with respect to the plan.
The Commissioner may designate a plan provision as a disqualifying provision pursuant to paragraph b 3 of this section only in revenue rulings, notices, and other guidance published in the Internal Revenue Bulletin. In the case of a provision that has been designated as a disqualifying provision by the Commissioner pursuant to paragraph b 3 of this section, the Commissioner may impose limits and provide additional rules regarding the amendments that may be made with respect to that disqualifying provision during the remedial amendment period.
The Commissioner may provide guidance in revenue rulings, notices, and other guidance published in the Internal Revenue Bulletin. A The date on which the remedial amendment period begins. B The date on which a plan amendment described in paragraph b 1 of this section is adopted, or C The date on which a plan amendment described in paragraph b 1 of this section is made effective, ii In the case of a plan maintained by one employer , the last day of the plan year within which falls the latest of: A The date on which the remedial amendment period begins, B The date on which a plan amendment described in paragraph b 1 of this section is adopted, or C The date on which a plan amendment described in paragraph b 1 of this section is made effective, iii In the case of a plan maintained by more than one employer , the last day of the tenth month following the last day of the plan year in which falls the latest of: In the case of an employer who has adopted a master or prototype plan , a remedial amendment period that began on or after September 2, , shall not end prior to the later of: A The opinion letter with respect to the request of the sponsoring organization is issued by the Internal Revenue Service, B Such request is withdrawn, or C Such request is otherwise disposed of by the Internal Revenue Service.