• 2025-01-20 SECURE 2.0 Act Proposed Guidance

  • Jan 19 2025
  • Length: 1 hr and 3 mins
  • Podcast

2025-01-20 SECURE 2.0 Act Proposed Guidance

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  • Summary

  • This week we look at:

    • IRS updates residential energy credit Fact Sheet, adds details about the PIN requirements that take effect for 2025 property
    • Proposed regulations on catch-up contributions added by the SECURE 2.0 Act
    • Proposed regulations on the automatic enrollment provisions of IRC §414A
    • US Supreme Court agrees to review a Third Circuit ruling on Tax Court jurisdiction in a Collection Due Process case
    • IRS issues final regulations on resolution of tax controversies by the IRS Independent Office of Appeals Under TFA of 2019
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