Tag: Internal Revenue Service (IRS)

A new Internal Revenue Service (IRS) procedure (2010-52) details the process by which mutli-employer plans can request a five or 10-year extension of the deadline for amortizing unfunded...

The Internal Revenue Service has issued Notice 2010-80 providing additional relief for nonqualified deferred compensation plans covered under § 409A.

On Friday the IRS issued Notice 2010-84, containing guidance for 401(k) and 403(b) plans about in-plan Roth rollovers. 

A federal court upheld a lower court ruling that the child of a woman who pleaded guilty to killing the child’s father is liable for federal income tax...

In Revenue Procedure 2010-48, the Internal Revenue Service (IRS) provides guidance to drafters and users of pre-approved IRAs.

Plan sponsors who are allowing direct Roth rollovers from 401(k) and 403(b) plans don’t have to worry about mandatory withholding for those “distributions.”

The Internal Revenue Service (IRS) released final versions of Form 3921 and 3922 on which employers are required to report information relating to incentive stock options (ISO) and...

Looking for insights on those new hybrid plan regulations?

When it comes to employee benefit plans, the Internal Revenue Service (IRS) has laid out its work plan for next year.

The Internal Revenue Service announced that some requests for an extension of Form 5500 filing have been inadvertently denied and plan sponsors received denial letters in error.

The Internal Revenue Service (IRS) on Thursday announced that the 2011 deferral limit for 401(k), 403(b) or 457(b) plans and the federal government’s Thrift Savings Plan is unchanged...

The Internal Revenue Service issued proposed and final regulations concerning hybrid retirement plans.

The Internal Revenue Service (IRS) is looking for some input on Roth 401(k)s.

When the IRS points out retirement plan mistakes, avoid the ‘flight or fight’ urge

Recently, the Internal Revenue Service (IRS) announced that it was sending a questionnaire out to about a thousand 401(k) plan sponsors. 

The Internal Revenue Service (IRS) has announced that 2011 inflation adjusted amounts for Health Savings Accounts (HSAs) as determined under §223 of the Internal Revenue Code are unchanged...

The Internal Revenue Service (IRS) said a random sample of 1,200 401(k) plan sponsors will be notified this week that they have been selected to fill out an...

The Internal Revenue Service (IRS) identifies the most common mistakes by 401(k) plans.

The Internal Revenue Service is issuing final regulations under section 401(a)(35) of the Internal Revenue Code (Code) relating to diversification requirements for certain defined contribution plans holding publicly...