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Relief from the One Bad Apple Rule Is Coming, But Not Without a Price (PDF)
Groom Law Group in Taxes the Tax Magazine 
[Guidance Overview] June 28, 2022 "The rather complex (and onerous) process of obtaining relief from the 'one bad apple' rule in the revised proposed regulations ... picks up the numerous notice requirements that were in the initial proposed regulations and adds more complications with a participant election and required plan amendments." MORE >> |
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