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Posted

In the proposed 430/436 regs, "elect" appears 190 times; in the final regs, "elect" appears 492 times. I suggest you get your clients to the polls early to ensure they make all of their elections!

The material provided and the opinions expressed in this post are for general informational purposes only and should not be used or relied upon as the basis for any action or inaction. You should obtain appropriate tax, legal, or other professional advice.

Posted

You're lucky if you can get more than 1/3 of those eligible to show up in an off-year. What will the consequence be if only 164 of the 492 are properly elected?

Kurt Vonnegut: 'To be is to do'-Socrates 'To do is to be'-Jean-Paul Sartre 'Do be do be do'-Frank Sinatra

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