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January/February 2024 » The Employee Retention Credit
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Ronald G. Cluett, JD, and Christopher S. Rizek, JD, and Richard W. Skillman, JD
Employers and their advisors should carefully consider recent IRS initiatives concerning the Employee Retention Credit (ERC). Although the initiatives are primarily procedural, an employer's decision about whether to proceed with or withdraw an ERC claim requires both legal and factual analysis.
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