|Text of Recommendation|| |
The Commissioner, Small Business/Self-Employed (SB/SE) Division, should work with the Commissioner, Wage and Investment (W&I) Division, to assess the cost effectiveness of expanding third-party information reporting currently required for SEPs, SIMPLEs, and other IRAs to other types of retirement plans that currently have no third-party information reporting requirement. If determined to be cost effective, work with the Department of the Treasury to recommend necessary legislative changes.
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Recommendation rejected by IRS