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Form 485BPOS SEPARATE ACCOUNT NO. 45

Form 485BPOS SEPARATE ACCOUNT NO. 45
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New IRS Proposed Regs Target Donor-Advised Funds

They could expand the number of accounts that qualify as DAFs and the pool of persons subject to applicable excise taxes.

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SECURE 2.0 Changes to Government Programs

SECURE 2.0 Changes to Government Programs
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Diving Into SECURE 2.0: New DOL Lost and Found, Updates to EPCRS, and Delayed Implementation of Roth Catch-up Requirement | Foley & Lardner LLP

The SECURE 2.0 Act of 2022 (SECURE 2.0) significantly changes the legal and administrative compliance landscape for U.S. retirement plans. Foley & Lardner LLP is authoring a series of.

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No Tax Due on Transfer of Assets Between Private Foundations

Private letter ruling examines how to effectively consolidate through a Section 507(b)(2) transfer.

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