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Qualified Retirement Plan Relief In The Consolidated Appropriations Act, 2021

The Consolidated Appropriations Act, 2021 (the Act), signed by the president into law on December 27, 2020, contains various relief provisions applicable to qualified retirement plans. This Client Advisory summarizes...more

IRS Issues Initial Guidance On Amended Code Section 162(m), Including Grandfathering Rules

The IRS recently released Notice 2018-68, providing long-awaited initial guidance on amendments made to Section 162(m) of the Internal Revenue Code by the Tax Cuts and Jobs Act of 2017 (TCJA). While the Notice only addressed...more

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