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specify the day on which the election or the revocation is to become effective, which must be the first day of a fiscal year of the participating employer; and
specify the day on which the election or the revocation is to become effective, which must be the first day of a fiscal year of the participating employer; and
specify the day on which the election or the revocation is to become effective, which must be the first day of a fiscal year of the participating employer; and