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Provisions in the Appropriations Act Affecting Employee Benefit Plans
McGuireWoodsLink to more items from this source
[Guidance Overview]
Dec. 29, 2015

"Changes to the 'Cadillac' tax ... Moratorium on annual fee on health insurance providers ... Transit parity ... Rollovers from employer-sponsored retirement plans to SIMPLE retirement accounts ... Additional exceptions to 10 percent additional income tax on early retirement plan distributions."

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