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IRS audits: 1099s and retirement plans
  • Bricker & Eckler LLP
  • USA
  • July 1 2016

Just a few years ago, Internal Revenue Service (IRS) audits of public school districts were something that school officials never heard about, but


Your school's 403(b) plan and the IRS requirement for annual participant notice
  • Bricker & Eckler LLP
  • USA
  • September 19 2012

The IRS has recently concluded an audit project to determine if school districts sponsoring 403(b) plans are in compliance with an IRS rule commonly known as the “Universal Availability” rule


IRS to perform compliance checks on the 457(b) "Top Hat" deferred compensation plans of 400 nonprofit entities
  • Bricker & Eckler LLP
  • USA
  • July 26 2013

The Internal Revenue Service (IRS) Employee Plans Compliance Unit (EPCU) is sending compliance check letters to 200 tax-exempt entities in fiscal


Don’t miss the chance to have your organization’s tax-exempt status reinstated
  • Bricker & Eckler LLP
  • USA
  • November 29 2012

In June 2011, the Internal Revenue Service (IRS) revealed that more than 275,000 tax-exempt organizations lost their exempt status under a provision of the Pension Protection Act of 2006


Limitation on excessive remuneration paid by certain health insurance providers: Section 9014 of the Affordable Care Act
  • Bricker & Eckler LLP
  • USA
  • February 18 2011

In a disqualified tax year, applicable individual remuneration for services performed is not deductible above $500,000


New midyear election change under cafeteria plan rules
  • Bricker & Eckler LLP
  • USA
  • October 6 2014

The IRS recently issued Notice 2014-55, which expands the rules regarding midyear election changes under a cafeteria plan. Specifically, this notice


Reporting of health insurance coverage - Section 6055 of the Internal Revenue Code as added by Section 1502 of the Patient Protection and Affordable Care Act
  • Bricker & Eckler LLP
  • USA
  • June 14 2010

Every person who provides minimum essential coverage to an individual during a calendar year is required to make a return that contains:


Health care reform: seven things employers need to know now
  • Bricker & Eckler LLP
  • USA
  • June 14 2010

The program covers “early retirees” who are (a) age 55 or older but not yet eligible for Medicare; and (b) not active employees of an employer currently contributing to an employer-based plan


Retirement plan compliance priorities for 2011
  • Bricker & Eckler LLP
  • USA
  • December 14 2010

The mission of the IRS's Employee Plans Division ("EP") is to protect the assets of retirement plans and the benefits of plan participants by ensuring that plans are operated in accordance with their terms and with applicable provisions of the Internal Revenue Code


What's new for the week of May 2, 2011
  • Bricker & Eckler LLP
  • USA
  • May 2 2011

IRS May 3, 2011 solicitation of written comments regarding what additional guidance, if any, is needed for tax-exempt organizations participating in a Medicare shared savings program through an ACO