Tag: Internal Revenue Service (IRS)

The IRS is asking for suggestions for a presentation on minimum present value requirements for DB plans.

As the law changes, and as plan documents have to be amended, plan sponsors will no longer be able to...

New mortality tables mandated by the IRS will go into effect in 2018, and PBGC premiums will only go up...

Mentioned in the list of reminders includes suggestions about how to avoid incorrect voluntary compliance program user fees; determining the...

Covered in the guide are such subjects as the Form 5500, annual zone status certification, various forms related to distributions...

IRS examiners will determine if appropriate source documents were obtained to substantiate that hardships were made due to an immediate...

A revenue ruling provides tables of covered compensation under Section 401(l)(5)(E) of the Internal Revenue Code and the Income Tax...

Procedures for requesting determination letters were modified to reflect the elimination of the five-year remedial amendment cycles for individually designed...

Tax-exempt entities that do not fill out the form could lose qualified status to sponsor 403(b) plans.

Regardless of how tax policy changes under the new administration and Congress, it will remain crucial for retirement investors to...

Under the proposal, employer contributions to a plan would be able to qualify as QMACs or QNECs if they satisfy...

Employees who are unable to set aside money for this year may want to schedule their 2017 contributions soon so...

“It is important that individually designed plans that contain unique provisions reflective of individual company benefit priorities and culture are...

Industry experts share red flags and focuses of DOL and IRS scrutiny of retirement plans.

An earlier revenue procedure eliminating the five-year remedial amendment cycle stated that the IRS intended to annually provide a list...

Both calendars track vital compliance deadlines for plan sponsors and can be viewed via interactive webpages, apps and PDFs.

The proposed regulations would provide guidance about changes made by the Pension Protection Act of 2006 to the minimum present...

The new process will affect Employee Plans examinations.

Attendees will learn about changes set forth in IRS Revenue Procedure 2016-51.

“Automatic Enrollment 401(k) Plans for Small Businesses” can be used by sponsors of automatic enrollment 401(k) plans to educate themselves...