As part of our ongoing series on SECURE 2.0, this post discusses three significant changes to corrections of common retirement plan errors: (1) New rules for correcting overpayments, (2) expansion of ...
Grammatical error correction (GEC) is a key task in natural language processing (NLP), widely applied in education, news, and ...
The IRS procedures for the voluntary correction of errors in qualified pension plans (e.g., VCP) do not apply to the correction of errors in nonqualified deferred compensation plans. Moreover, the ...
The SECURE 2.0 Act of 2022 makes far-ranging changes to the US employer-retirement plan system intended to expand access to retirement plans and encourage savings by US workers. This LawFlash—one in a ...
There’s a general consensus that performing any sort of complex algorithm on quantum hardware will have to wait for the arrival of error-corrected qubits. Individual qubits are too error-prone to be ...