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IRS Releases Final Regs for Excess Compensation Paid by Exempt Organizations
RSM USLink to more items from this source
[Guidance Overview]
Jan. 18, 2021

"The substantive changes contained in the final regulations generally are limited to expanding the nonexempt funds exception to the definition of covered employees. In addition, the final regulations add a number of examples to clarify provisions originally included in the proposed regulations."

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