IRS Issues Interim Guidance Under Expanded EPCRS - Employee Benefits & Compensation
Recently, the IRS released Notice 2023-43, providing interim guidance on Section 305 of the SECURE 2.0 Act of 2022, which expanded the Employee Plans Compliance Resolution System (EPCRS), the system through...
Correction Program Audit Closing Agreement Program Plan Determination Letter Program Employee Plans Compliance Resolution System Revenue Procedure Internal Revenue Code
Source: mondaq.com