By: Alison J. Cohen, Esq. On June 20, 2024, the Department of the Treasury (“Treasury”) and the Internal Revenue Service (“IRS”) released guidance in the form of Notice 2024-55 (the […]
Publication: Journal of Pension Benefits Date/Volume/Issue: Autumn 2023, Vol. 31, No. 1 This column discusses Notice 2023-43 issued by the IRS on May 25, 2023, which provides interim guidance on […]