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SECURE 2.0: Modification of Credit for Small Employer Pension Start-Up Costs
Schneider Downs 
[Guidance Overview] Jan. 27, 2023 "SECURE 2.0 makes several changes to these credits. First, the employer plan start-up credit is increased from 50 percent to 100 percent for employers with up to 50 employees.... [An] additional credit is also provided based upon employer contributions made." |
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