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DOL Announces Temporary Enforcement Policy in Response to Fifth Circuit Decision
Groom Law Group Link to more items from this source
[Guidance Overview]
May 8, 2018
"DOL indicated that the Treasury Department and the IRS have confirmed that a similar non-enforcement policy will apply with respect to the prohibited transaction excise tax provisions under Internal Revenue Code section 4975.... DOL specifically notes that it will 'consider any applications for additional relief' and indicates that it is evaluating the potential prospective and retroactive prohibited transaction relief."

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