IRS Prop. Reg.: Comments Submitted on Unified Plan Rule for MEPs (IRC §413)

Fourteen public comments released May 31 on REG-121508-18 that would provide an exception, if certain requirements are met, to the application of the “unified plan rule” for multiple employer plans (MEPs) in the event of a failure by one or more employers participating in the plan to take actions required of them to satisfy the applicable requirements of the Code. Commenters include Groom Law Group, the American Retirement Association, AARP, and Willis Towers Watson.

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