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IRS Updates Nonqualified Plan Audit Technique Guide: is a New Enforcement Initiative on the Horizon?
Porter Wright Morris & Arthur LLP 
[Guidance Overview] July 19, 2021 "This latest update to the NQDC guide contains much more detailed guidance than the prior version. That is noteworthy because President Joe Biden and many members of Congress have been proposing to increase the IRS's budget in order to provide more resources for audit initiatives. Could a new executive compensation enforcement initiative be on its way? If so, employers need to be prepared with the following steps." |
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