A new survey examines retirement plan sponsorship by
businesses with fewer than 100 employees. Among reasons business
owners cite for not offering a plan are their uncertainty about future
revenue and workers’ preference for higher wages or other benefits (
www.ebri.org/sers/2001/index.htm
).
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FEATURE
Tackling TCJA changes this tax seasonReturn preparers must be ready for how the Tax Cuts and Jobs Act has modified many common features of individual and business returns.