Sponsors and other administrators should make voluntary and timely correction of any plan failures, whether involving discrimination in favor of highly compensated employees, plan operations, the terms of the plan document, or adoption of a plan by an ineligible employer. Timely and efficient correction protects participating employees by providing them with their expected retirement benefits ...

This revenue procedure sets forth inflation-adjusted items for 2022 for various provisions of the Internal Revenue Code of 1986 (Code), as amended, as of November 10, 2021. To the extent amendments to the Code are enacted for 2022 after November 10, 2021, taxpayers should consult additional guidance to determine whether these

For taxable years beginning in 2021, the child tax credit is refundable for certain taxpayers up to $3,000 for each qualifying child age 6 or older and $3,600 for each

2021年9月15日 · 内容提示： Design, Construction, Operation, and Maintenance of Offshore Hydrocarbon Pipelines (Limit State Design) API RECOMMENDED PRACTICE 1111 FIFTH EDITION, SEPTEMBER 2015 REAFFIRMED, JANUARY 2021

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2025年3月17日 · API RP 754-2021的标准全文信息,概述 此推荐实践 (RP) 确定了对于推动绩效改进有用的领先和滞后过程安全指标。 作为衡量活动@状态或绩效@的框架，本文件将过程安全指标分为四层领先指标和滞后指标。

2021年9月25日 · 内容提示： Geotechnical and Foundation Design Considerations ANSI/API RECOMMENDED PRACTICE 2GEO FIRST EDITION, APRIL 2011 ADDENDUM 1, OCTOBER 2014 REAFFIRMED, JANUARY 2021 ISO 19901-4:2003 (Modified), Petroleum and natural gas industries—Specific requirements for offshore structures, Part 4—Geotechnical and foundation design considerations

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2024年8月26日 · API publications necessarily address problems of a general nature. With respect to particular circumstances, local,

In November 2021 the IRS issued three Revenue Procedures (RP 2021-48, RP 2021-49, and RP 2021-50) providing guidance for reporting excludable income resulting from the forgiveness of Paycheck Protection Program (PPP) loans. Rev. Proc. 2021-48 section 3.01 addresses the timing of reporting the income excluded from gross receipts due to the PPP Loan.