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IRS Cracks the Door Open a Bit Wider for More Determination Letter Filings

USA - May 3 2019 In Revenue Procedure 2019-20, the Internal Revenue Service (IRS) provides for a limited expansion of the determination letter program for certain...

R. Randall Tracht.

The Effect of “Brexit” on Tax-Qualified Plans

USA, United Kingdom, European Union - July 21 2016 The decision by British voters in a June 23, 2016 referendum to leave the European Union has significantly affected both the equity and debt segments...

Mid-Year Changes to Safe Harbor 401(k) Plans: IRS Adopts a Flexible Position in Notice 2016-16

USA - March 15 2016 Since the concept of a safe harbor 401(k) plan was first introduced in 1996 as part of the Small Job Protection Act of 1996, the IRS has broadly...

Tax-qualified retirement plans: special rules apply to withholding on distributions to non-resident aliens

USA - September 15 2015 Administrators of tax-qualified retirement plans (or their delegated payor) are responsible for both withholding on distributions and for reporting...

Tax-qualified retirement plans: amendments and other year-end action items

USA, Puerto Rico - November 21 2013 The end of the year marks the deadline by which sponsors of qualified retirement plans may need to take various steps to preserve their plans'...

Brian J. Dougherty, Lisa H. Barton.