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2020-45, supra note 101, at 1022 (detailing 2021 changes to I.R.C. § 63(c)(2) (20… Note that childless workers who are classified as employees (that

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Money , 5 Stat. 52 (1836); Bourne, supra note 93, at 21-26. An Act Relating to Moneys Received from the Government of the United States ch. 2, in The

- F7. Jurow Kleiman Final Draft (NWOB)

97. See Hungerford & Thiess, supra note 51, at 1-2. 98. See I.R.C. §§ 3101-3111 (West 2021). 99. See Fullerton & Metcalf, supra note 20, at 1821-22

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whenever the sentence was at least thirty years, id., § 25.03[2], at 270, and it has often granted review to correct minor errors, id., § 21.03[9], at 222

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Internal Procedures § VIII(G) (2020); 4th Cir. R. 27(f)(1). See generally Christopher S. Perry, Summary Disposition on Appeal, 29 App. Prac. J. 2 (2010

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to USCIS that the applicant served honorably in the Armed Forces. 27. N-426 Memo, supra note 25, at 2-3. 28. Id. at 1. 29. See U.S. Military Rank

20. I.R.C. § 411(a)(2)(B) (2018). 21. IRC 401(k) Plans—Establishing a 401(k) Plan, INTERNAL REVENUE SERV. (Dec. 21, 2023), https://www.irs.gov

the requirement to continue to fund employer contributions and other related expenses with new money.26 These 20. I.R.C. § 411(a)(2)(B) (2018

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States, 1995-2015, at 2 (Nat’l Bureau of Econ. Rsch., Working Paper No. 22667, Sept. 2016), https://www.nber.org/system/files/working papers/w22667/w22667