Understanding the IRS' New Pre-Audit Letter Program
Attorneys say plan sponsors have a couple of strong incentives to identify and correct any compliance failures upon receiving a pre-audit letter under a new IRS program.
Source: plansponsor.com
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Digesting the New Proposed Exception to the 'One-Bad-Apple Rule' for MEPs and PEPs | Morgan Lewis
In late March 2022, the US Internal Revenue Service withdrew regulations proposed in 2019 and issued new proposed regulations under sections 413(c) and (e) of the Internal Revenue Code,...
Source: jdsupra.com