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IRS Proposed Rule Offers Relief from the Multiple Employer Plan 'One Bad Apple' Rule (PDF)
Groom Law Group in Bloomberg Tax Management Compensation Planning Journal 
[Guidance Overview] Aug. 5, 2019 "[P]roviding relief for the one bad apple rule is another step on the road toward facilitating the broader adoption of MEPs by small employers.... [T]he most likely game changer will be the SECURE Act, when and if it passes, which provides enhanced relief from both the ERISA and one bad apple challenges to MEPs." MORE >> |
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