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The so-called "anti-stuffing" rules are designed to thwart shareholders from contributing assets to a loss corporation,chiefly to increase its value for the computation of the § 382 limitation.
Portable Benefits
Benefits, such as retirement plans or health insurance, that can be retained by employees even if they change jobs.
Long-term Care Insurance
A type of insurance designed to cover costs associated with long-term care services, such as in-home care, assisted living, or nursing home care.
401(k) Plan
A retirement savings plan sponsored by an employer that allows workers to save and invest a piece of their paycheck before taxes are taken out.
Paid Leave
Time off from work that is compensated, including but not limited to vacation, sick leave, and parental leave.
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