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Update on Retirement Policy Provisions of the Build Back Better Act
October Three ConsultingLink to more items from this source
Nov. 19, 2021

"The BBBA includes certain changes to the Internal Revenue Code's corporate tax structure, notably a new corporate alternative minimum tax (AMT) which raises a question about the treatment of pension income. It also includes tighter rules with respect to Roth conversions and individuals with large IRA and defined contribution plan accounts."

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