<https://nova401k.com/comment-letters/comments-on-secure-act-guidance-in-irs-notice-2020-68/#webpage>
<http://www.w3.org/1999/02/22-rdf-syntax-ns#type>
<https://nova401k.com/comment-letters/comments-on-secure-act-guidance-in-irs-notice-2020-68/>