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The final 401(k) regulations limited the ability of the plan sponsor to make a large Qualified Non-Elective Contribution (QNEC) to the lowest paid employee in order to pass the plan’s ADP test. Similar rules apply to QMACs...

The Small Business Council of America (SBCA) urges Congress to reform the current estate tax system now.  The 2001 Tax Act created a legal landscape that makes it impossible for small business owners and other taxpayers to plan...