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gov, on Form 8950, Application for Voluntary Correction Program (VCP) Submission under the Employee Plans Compliance Resolution System (EPCRS), embedded in www
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https://www.irs.gov/irb/2025-01_IRB
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https://www.irs.gov/instructions/i1120f
709, was released announcing that the Department of the Treasury and the IRS intend to issue proposed regulations providing that certain borrow fees, as defined in the notice, are sourced based on the residence of the recipient