Regional Vice President of Sales The Retirement Plan Company
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AimPoint Pension
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Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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Bates & Company, Inc.
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Loan & Distribution Specialist AimPoint Pension
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Compass
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Test of IRS Notice 2021-63: Temporary 100% Deduction Applies to Meal Portion of 2021 and 2022 Per Diem Rate or Allowance (PDF)
Internal Revenue Service [IRS] [Official Guidance] Nov. 16, 2021 "This notice provides guidance regarding the temporary 100-percent deduction for expenses that are paid or incurred after December 31, 2020, and before January 1, 2023, for food or beverages provided by a restaurant for purposes of Section 274(n)(2)(D) of the Internal Revenue Code. In particular, the notice sets forth a special rule for applying the temporary 100-percent deduction to the meal portion of a per diem rate or allowance." |
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