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Text of IRS Proposed Regs on Treatment of Income from Indian Fishing Rights-Related Activity as Compensation
Internal Revenue Service [IRS] [Official Guidance] Nov. 20, 2013 "This document contains proposed regulations that would clarify that amounts paid to an Indian tribe member as remuneration for services performed in a fishing rights-related activity may be treated as compensation for purposes of applying the limits on qualified plan benefits and contributions. These regulations would affect sponsors of, and participants in, employee benefit plans of Indian tribal governments." |
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