Tag: Internal Revenue Service (IRS)

The Internal Revenue Service (IRS) has given plan sponsors more time to adopt plan amendments to implement a variety of Pension Protection Act (PPA) requirements, including allowing participants...

The Internal Revenue Service has issued guidance on the application of 409A(a) to changes made to nonqualified deferred compensation plans to comply with an advisory opinion of the...

New research sponsored by AUL Retirement Services finds 403(b) plan sponsors are confident they understand their responsibilities and are not worried about IRS audits.

The Internal Revenue Service has issued Revenue Ruling 2009-40, providing the table of covered compensation for the 2010 plan year for use in determining contributions to defined benefit...

The Internal Revenue Service (IRS) is reportedly working on a final revenue procedure for Section 403(b) prototype plans that takes into account comments received.

The Internal Revenue Service has announced cost of living adjustments applicable to dollar limitations for pension plans and other items for Tax Year 2010. 

Officials from Treasury and the IRS have indicated that the IRS is planning to issue guidance on a number of issues involving Code Section 457 deferred compensation plans,...

The Internal Revenue Service (IRS) on Thursday provided sponsors with two sample plan amendments to help them implement the one-year waiver of the required minimum distribution (RMD).

Small-business employers looking for basic guidance about the array of workplace retirement plans from which they can choose can now get their questions answered at a new federal...

In Notice 2009-75, the Internal Revenue Service provides guidance in the form of a Q&A on the tax treatment of eligible rollover distributions from qualified plans into a...

Federal tax officials have put out a final rule (TD 9459) allowing government plans carrying out 401(a)(9) required minimum distributions to prove their compliance with a reasonable and...

As the nation turns its attention to the three-day Labor Day weekend, the White House is talking about retirement security. 

AXA Equitable Life Insurance Company announced its intent to participate in the Internal Revenue Service's (IRS) 403(b) prototype program.

Many 403(b) plan sponsors are facing for the first time not only Form 5500 reporting, but a plan audit if the plan covers 100 or more participants.

Plan sponsors might want to prepare for the possibility of retirement plan limits dropping for 2010, Mercer said.

UBS AG agreed to provide 4,450 names of U.S. account holders to settle a tax-evasion lawsuit, according to news reports.

Retirement plan fiduciaries may have another acronym to worry about—FBAR—which is another name for the Report of Foreign Bank and Financial Accounts.

The Internal Revenue Service (IRS) has finalized its list of guidance documents issued in the last 45 years dealing with 403(b) plans declared obsolete in light of the...

The Internal Revenue Service (IRS) has recently added updated tools to its Employee Plan Team Audit (EPTA) Web site.