Tag: Internal Revenue Service

The Plan Sponsor Council of America has heard concerns from its members that they have been or may be subjected...

If a short plan year is created when a plan is amended, terminates or is newly adopted, proration of the...

If there is a complete discontinuance of contributions in a profit sharing plan, including a 401(k) plan, the plan is...

“I have been reading a lot about missing retirement plan participants lately. If our plan has any, should I be...

For an individual with family coverage, the 2019 health savings account (HSA) contribution limit is $7,000, up from the recently...

The IRS says it is reversing the change to the limitation because stakeholders informed it that implementing the $50 reduction...

When the IRS ended its determination letter program, it said it anticipates making exceptions based on program capacity to work...

Marcia Wagner, founder of The Wagner Law Group, answers questions about the IRS’ guidance about mortality tables that apply for...

The agency also issued information about how to obtain or re-establish an employer identification number (EIN) for a retirement plan...

The agency also issued a reminder that a certain amount of flexible spending account assets can be rolled over to...

The tables are to be used for determining contributions to DB plans and permitted disparity in DC plan contributions.

The memo lists actions plan sponsors should take to locate missing participants in order not to be challenged on violating...

In response to a private letter ruling from the IRS, ICMA-RC will provide its public-sector clients with a model 457(b)...

“As we are preparing to finalize our 2016 Form 5500s in time for the extended deadline, a colleague of mine...

In a statement, ERIC said it is pleased the agency took into account its request for flexibility for DB plan...

In a new publication, the IRS lists rules for 403(b) compliance and resources from the agency to help plan sponsors.