Nicholas Pension Consultants
Nova 401(k) Associates
Compensation Strategies Group, Ltd.
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|IRS Updates Audit Guide for Nonqualified Plans|
Groom Law Group
July 1, 2021
"The 2015 Guide only provided a limited discussion of the legal authority applied in the context of an audit. The 2021 Guide provides an expanded discussion of the legal authority surrounding nonqualified plans, with a particular focus on the longstanding constructive receipt and economic benefit doctrines."
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