David Powell and David Levine were quoted in the Tax Notes article, “Treasury Issues Long-Awaited Guidance on Defining Governmental Plans,” by Fred Stokeld and Shamik Trivedi published on November 8, 2011. Powell and Levine comment on the Treasury’s release of an advance notice of proposed rulemaking (ANPRM) providing long-anticipated guidance on the definition of governmental plans under section 414(d), alongside rules for defining an Indian tribal government (ITG) governmental plan.


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