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The six classifications and the sub-classifications outlined in Section B, above, are the only classifications that may be used when determining the predominant financial requirements or QTLs that apply to substantially all medical/surgical benefits. See. 26 CFR 54.9812-1(c)(2)(ii), 29. CFR. 2590.712(c)(2)(ii), 45 CFR 146.136(c)(2)(ii). ................
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