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IRS's National Research Project, the most comprehensive study of worker classification since 1984, and other audit initiatives will focus on potential misclassification of employees as independent contractors, fringe benefits, and executive compensation issues, speakers from PricewaterhouseCoopers say. A panel from PwC's tax and human resources services departments provides background on the forces driving the National Research Project and the issues under examination. It also discusses executive compensation audits outside the NRP, focusing on tax code Section 409A and Section 162(m) plans.
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