Tag: IRS

The Cooperative and Small Employer Charity Pension Flexibility Act specifies funding requirements for certain pensions that were not immediately affected...

EPCU projects are a kinder, gentler way to ensure retirement plans comply with regulations.

The IRS says the webcast will reveal what it’s learned from compliance activities.

“The misery of uncertainty is worse than the certainty of misery,” commented one retirement industry expert, on the release of...

Going forward, individually designed retirement plans may only receive a determination letter for initial plan qualification and for qualification upon...

The free event will cover how updates to the IRS correction program make fixing certain retirement plan failures easier.

Effective July 9, DB plan sponsors may no longer offer a lump-sum window to participants who have begun receiving installments.

An HR director from Vanderbilt University shared tips from her IRS 403(b) plan audit experience with attendees of the NTSA...

This kit is for plan sponsors who failed to make timely required contributions to money purchase or target benefit pension...

The information includes worksheets and explanations for the second Cycle E plan language, and explanations of the determination letter review...

Cash balance plans and ESOPs can now be submitted for an approval letter from the IRS.

Overly restrictive rules make it difficult for plan sponsors to distribute plan information electronically, a paper says. 

Income products are a hot topic for the retirement plan industry.

Amendments to the IRS’ Employee Plans Compliance Resolution System (EPCRS) ease compliance and reduce costs for retirement plan sponsors.

Fidelity wants the IRS to modify or withdrawal a recent newsletter article because it potentially establishes regulatory ambiguity.

Plan design can help retirement plans pass nondiscrimination testing.

Restriction of resources is not keeping the IRS from making sure retirement plans are in compliance.

The IRS encourages plan sponsors to include completed reference lists with determination letter applications.

If a U.S. retirement plan makes distributions to foreign persons, it must generally withhold 30% of the payment for federal...

New safe harbor correction methods related to automatic enrollment features in defined contribution plans are being implemented by the Internal...