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Ex. LAW-149 Legal authority Primary source read

IRS Publication 5887 (Rev. 12-2024), 'Employee Retention Credit Eligibility Checklist,' and the interactive checklist page, Publication 5887 (Rev. 12-2024), Catalog Number 94470G; irs.gov ERC Eligibility Checklist page (Page Last Reviewed or Updated: 02-Jun-2026)

IRS Publication 5887 (Rev. 12-2024), 'Employee Retention Credit Eligibility Checklist,' and the interactive checklist page, Publication 5887 (Rev. 12-2024), Catalog Number 94470G; irs.gov ERC Eligibility Checklist page (Page Last Reviewed or Updated: 02-Jun-2026)

Internal Revenue Service (Legal authority)

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The record

Level
Legal authority
Issued
2024-12-01 Dec. 1, 2024
In force
Dec. 1, 2024 (no end date recorded; counted as in force for 120 days)