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IRS Section 457(F) Plans: An Update Amid Regulatory Uncertainty
Holland & Knight 
[Guidance Overview] Aug. 15, 2025 "In light of the IRS' proposed regulations and the FTC's pending noncompete ban, plan sponsors ... face increased compliance risk. These employers must closely assess whether noncompete provisions used to structure [substantial risks of forfeiture (SRFs)] remain enforceable under state law and whether they satisfy the IRS' standard for deferral eligibility." MORE >> |
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