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Withholding Tax › Missing Plan Participants

McDermott Will & Emery

New Guidance on Missing Participants & Escheatment to State Unclaimed Property Funds

McDermott Will & Emery on

The Internal Revenue Service (IRS) recently issued Rev. Rul. 2020-24 and Rev. Proc. 2020-46 to provide direction with respect to qualified plan distributions paid to a state unclaimed property fund (i.e., an escheatment of...more

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