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Tom decides to offer a new qualified retirement plan at his business. He is opening a Guideline Core plan and adds an auto-enrollment feature to

Tom decides to offer a new qualified retirement plan at his business. He is opening a Guideline Core plan and adds an auto-enrollment feature to the plan. For the 3-year taxable period beginning with the first taxable year that he includes the auto-enrollment feature Tom can claim a Retirement Plans Startup Costs Tax Credit for what amount? A. $100 B. $200 C. $500 D. $1,000

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