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RETIREMENT SAVINGS ACCOUNTS ACT 1997 No. 61, 1997 - SECT 12
12 Who is an RSA provider?
A person is an RSA provider at a particular time if, at that time, the person
is the provider of one or more RSAs. Note: Most RSA providers will also be RSA
institutions. However, although every RSA provider must have been an RSA
institution at one time, some may have ceased to be an RSA institution.
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