The most contentious measure is the suggested imposition of penalties on the «supply chain» in avoidance — not just the designers and promoters, but those who provide advice and who sell the arrangements to others. (politics.co.uk)
Schools have the right to a hearing if that request is made within 10 days after the notice of imposition of penalty is set. (dchealthyschools.org)
Any amount may be distributed in a lump sum directly from a qualified retirement plan (other than an IRA) to the non-employee spouse before age 59 1/2, without imposition of the penalty tax. (abetterdivorce.com)