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Rev. Proc . 2013-30 provides: a. Federal income tax relief for married same-sex couples b. relief for missed S corporation elections. c. Rules for employer

Rev. Proc . 2013-30 provides:

a. Federal income tax relief for married same-sex couples

b. relief for missed S corporation elections.

c. Rules for employer reimbursements of employee premiums for individual health policies.

d. Federal-income -tax free treatment for qualified dividends paid by small corporations

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