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Carol V. Calhoun of Venable LLP for Strafford
Oct. 19, 2021
32 presentation slides. Topics: [1] General principles. [2] Erroneous exclusion of employees: correction of pre-tax contributions, after-tax contributions, and matching contributions; earnings calculations. [3] Incorrect calculation of contributions: correction of pre-tax contributions, Roth contributions, after-tax contributions other than Roth contributions, matching contributions and nonelective contributions; earnings calculations.
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