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New IRS Snapshots Explain Two PATH Act Retirement Plan Provisions
MercerLink to more items from this source
Sept. 16, 2021

"One snapshot highlights the expanded list of retirement plans and IRAs that can make rollovers into a Savings Incentive Match Plan for Employees (SIMPLE) IRA. The other snapshot addresses the enhanced flexibility to offer automatic enrollment in church plans not covered by ERISA. While the snapshots generally summarize existing guidance rather than provide new information, they may alert plan sponsors and taxpayers to the kinds of issues IRS agents review during audits."

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