Vanguard Outlines ‘Last Best Chance’ for DB Plan Lump Sums
New mortality tables mandated by the IRS will go into effect in 2018, and PBGC premiums will only go up...
Tag: IRS
Surge in Wrong VCP User Fees Prompts IRS Reminders
Mentioned in the list of reminders includes suggestions about how to avoid incorrect voluntary compliance program user fees; determining the...
IRS Updates Reporting Disclosure Guide
Covered in the guide are such subjects as the Form 5500, annual zone status certification, various forms related to distributions...
What the IRS Will Look for When Reviewing Hardship Distributions
IRS examiners will determine if appropriate source documents were obtained to substantiate that hardships were made due to an immediate...
IRS Updates Taxable Wage Base for Permitted Disparity
A revenue ruling provides tables of covered compensation under Section 401(l)(5)(E) of the Internal Revenue Code and the Income Tax...
IRS Updates Procedures for Determination Letter Requests
Procedures for requesting determination letters were modified to reflect the elimination of the five-year remedial amendment cycles for individually designed...
IRS Releases Updated Form 990-EZ for Tax-Exempts
Tax-exempt entities that do not fill out the form could lose qualified status to sponsor 403(b) plans.
Benefits |
Promoting a Tax-Conscious Approach to Retirement Saving
Regardless of how tax policy changes under the new administration and Congress, it will remain crucial for retirement investors to...
IRS Proposes Changes to QMAC, QNEC Definitions
Under the proposal, employer contributions to a plan would be able to qualify as QMACs or QNECs if they satisfy...
Time to Remind Participants of Saver's Tax Credit
Employees who are unable to set aside money for this year may want to schedule their 2017 contributions soon so...
ERIC Makes Suggestions Regarding Loss of Determination Letter Program
“It is important that individually designed plans that contain unique provisions reflective of individual company benefit priorities and culture are...
Both the DOL and IRS Are Stepping Up Their Audits
Industry experts share red flags and focuses of DOL and IRS scrutiny of retirement plans.
IRS Releases Required Amendments List for Qualified Plans
An earlier revenue procedure eliminating the five-year remedial amendment cycle stated that the IRS intended to annually provide a list...
Products |
Segal Group Publishes Calendars to Highlight Requirements and Disclosures
Both calendars track vital compliance deadlines for plan sponsors and can be viewed via interactive webpages, apps and PDFs.
IRS Proposes Updates for DB Plan Distributions
The proposed regulations would provide guidance about changes made by the Pension Protection Act of 2006 to the minimum present...
IRS Announces New Document Request Process for Examinations
The new process will affect Employee Plans examinations.
IRS to Host Webcast About EPCRS Changes
Attendees will learn about changes set forth in IRS Revenue Procedure 2016-51.
IRS Published Guide for Automatic Enrollment 401(k) Plans
“Automatic Enrollment 401(k) Plans for Small Businesses” can be used by sponsors of automatic enrollment 401(k) plans to educate themselves...
IRS Answers Questions About 403(b) Universal Availability Rules
IRS agents discussed student exclusions, the less-than-20-hours-per-week exclusion, eligibility for employer contributions and the once-in-always-in rule.
IRS Clarifies Interest Crediting Rules for Pension Equity Plans
In particular, the IRS addresses applicability of final hybrid plan regulations to implicit interest PEPs.