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Use of Forfeitures in Defined Contribution Plans
Kilpatrick Townsend 
[Guidance Overview] Apr. 24, 2023 "The proposed regulations require that all forfeitures be used no later than 12 months following the close of the year in which the forfeitures occurred. This means that the amount of forfeitures used during a year must be at least equal to the forfeiture balance as of the end of the prior year." MORE >> |
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