In its application, ABA Retirement said it "promotes high standards of practice in the legal profession, " likening its activities to tax-exempt organizations that set standards for products or make recommendations to federal agencies.

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Note that the spouse who files a restricted application must be at least full retirement age.

WSJ: Strategies to Boost Your Social Security Checks

In 2004, ABA Retirement filed a formal application with the IRS for tax-exempt status, also as a business league.

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