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Category Archives: IRS
IRS Extends Plan Document Deadline to Jan. 31, 2012
The IRS released Rev. Proc. 2011-49 today (Oct. 5, 2011). Rev. Proc. 2011-49 is the update to Rev. Proc. 2005-16, and officially supersedes Rev. Proc. 2005-16. Rev. Proc. 2005-16 contained the specifics on applying for EGTRRA opinion/advisory letters during the … Continue reading
Posted in 401(k), Determination Letters, IRS, Restatements
Tagged Defined Contribution, IRS, Plan Documents, Rev. Proc. 2005-16, Rev. Proc. 2011-49
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IRS Issues Mandatory Model Notice for Nonelecting Church Plans
Last week, I was fortunate to attend the IRS’ phone forum on Current Developments and Issues from the office of Employee Plans Rulings and Agreements. As with all IRS phone forums, it was excellent. During that forum, the IRS said … Continue reading
Free ERPA CPE from the IRS on Monday, Sept. 12, 2011
The IRS is hosting a free phone forum on Monday, Sept. 12, 2011, on Participant Loans. The webinar will focus on the treatment of loans as distributions under Code section 72(p), their taxability, and their relationship with Code section 4975 … Continue reading
Are Employer Provided Cell Phones Coming Soon to Definition of Compensation
On Friday (Sept. 2, 2011), the IRS released the 2011-2012 Priority Guidance Plan (PGP). 37 items in the PGP relate to retirement plans, and 29 items relate to Executive Compensation, Health Care and Other Benefits, and Employment Taxes. More about … Continue reading
Posted in Compensation, IRS
Tagged compensation, employer provided cell phones, IRS, Priority Guidance Plan
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IRS Updates FAQ on Hardship Distributions
The IRS has posted a new FAQ on hardship distributions. It includes a handy list of items which plan administrators should follow when processing a hardship distribution. It starts with this reminder: A plan may only make a hardship distribution: … Continue reading
IRS Seeks Comments on ERPA CPE Redesign
On July 18, 2011, the IRS issued Notice 2011-61 seeking comments on how ERPA CPE should be provided. The IRS must receive comments by August 17, 2011. The Notice contains the email address for submitting comments electronically and also the … Continue reading
Can a Multiple Employer Plan use a Prototype Plan Document?
Can a 413(c) multiple employer plan use a pre-approved prototype plan document? I am asked this question frequently, and I’m not sure what the answer is. Will the IRS accept a 413(c) multiple employer plan created by using a pre-approved … Continue reading
Posted in Determination Letters, IRS, Multiple Employer Plans
Tagged 413(c), mep, multiple employer plan
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Free ERPA Ethics CPE from the IRS
On July 29, 2011, at 2pm ET (11am PT), the IRS is hosting a phone forum on Ethics for Employee Plans Practitioners. Karen Hawkins, the Director of the IRS’ Office of Professional Responsibility and Gabriel Minc, a Senior Tax Law … Continue reading
Have Ethics Presentation and Will Travel
One of my favorite ERPAs called today. He is a member of a small regional group of retirement plan professionals. The group has a non-existent budget for speakers, and everyone in the group needs ethics CE. They were wondering if … Continue reading
IRS Lowers Fee for Becoming or Staying an ERPA or Enrolled Agent
“A public hearing was scheduled for January 14, 2011. The IRS did not receive any requests to testify at the public hearing, and the hearing was cancelled.” You may be asking – how is it possible that the IRS schedule … Continue reading
