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Pension Smoothing Relief, Digital Asset Reporting Passed in Infrastructure Bill
American Retirement Association [ARA]Link to more items from this source
Nov. 8, 2021

"[T]he pension smoothing provision was included in the nearly 3,000-page bill to help offset the cost of $550 billion in new infrastructure spending.... [The Infrastructure Investment and Jobs Act (HR 3684)] also expands information reporting requirements to include 'digital assets,' including cryptocurrency."

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