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IRS Issues SECURE 2.0 Guidance on Expanded Availability of Self-Correction | Kilpatrick Townsend & Stockton LLP

Published: May 31, 2023

The SECURE 2.0 Act of 2022 (“SECURE 2.0”) greatly expands the availability of self-correction of compliance failures involving employer retirement plans and IRAs. On May 25, 2023, the...

Source: jdsupra.com

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Correction ProgramEmployee Plans Compliance Resolution SystemCorrection ExpansionVoluntary Correction ProgramEligible Inadvertent Failure