The IRS is asking for comments on proposed guidelines for examining pension plans covering unionized workers at several employers in the same industry. The guidelines were developed to ensure that IRS examiners use a standardized approach in examining multiemployer pension plans. The proposal calls for IRS examiners to check whether plan administrators keep complete records for each worker covered by the plans, as well as whether plan administrators abide by the terms of agreements with unionized workers.
The IRS is asking for comments on proposed guidelines for examining...
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