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Proposed IRS Regs Would Eliminate 'One Bad Apple' Rule for Multiple Employer Defined Contribution Plans
The Wagner Law Group Link to more items from this source
[Guidance Overview]
July 16, 2019

"The IRS had considered expanding these proposed regulations to tax-qualified defined benefit plans as well, but, because of additional complexities that would be associated with applying these proposed regulations to defined benefit plans, elected not to do so. The IRS did, however, solicit comments regarding the possible extension of these rules to tax qualified defined benefit plans."

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