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IRS Compliance Initiative Finds Most Plan Sponsors Correctly Applying Leased Employee Rules
Deloitte via BenefitsLink 
Jan. 18, 2012
Fully one-fourth of the plan sponsors were found to have correctly applied the rules. Somewhat surprisingly, 65 percent of the plan sponsors were found to have incorrectly indicated that they used leased employees (i.e., by checking Box 3F on Form 5500).
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