It is less complicated than it looks, once the terms are clear.
The rules are not new. What is new is how many people they now apply to.
What it costs
Nobody is required to explain this to you, which is half the problem. There is a deadline involved, and missing it costs more than the difference.
Where to go from here
The exceptions matter more than the rule, and there are three of them. The practical effect is easier to see in a single example than in a summary.
It rewards a little attention now and punishes leaving it to next year.
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