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In a rare display of bipartisanship these days, Congress approved major changes to retirement plans and their participants in the closing days of 2022. Included in the Consolidated.
The final regulations (available here) implement aspects of the IRS's proposed regulations from earlier this year. Some notable highlights, which are effective for tax years beginning after December 31, 2022, are...
Seyfarth Synopsis: Recently, on October 11, 2022, the Internal Revenue Service (IRS) issued final regulations which finalized changes to affordability of employer coverage for the...