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(five) Qualified employerFor purposes of this subsection— (A) Normally The time period “qualified employer” usually means, with respect to any yr, any employer if these kinds of employer employed a mean of one hundred or fewer employees on small business times in the course of both from the 2 previous years.“(e) Change in Election Amount of

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Arielle O’Shea leads the investing and taxes workforce at NerdWallet. She has lined private finance and investing for more than fifteen yrs, and was a senior author and spokesperson at NerdWallet right before getting an assigning editor. Beforehand, she was a researcher and reporter for primary personalized finance journalist and writer Jean Chat

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