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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...

Mark J. Simons.

IRS Provides Relief to 403(b) Plans for Improperly Excluding Part-Time Employees

USA - December 13 2018 The IRS on December 4 released Notice 2018-95, which provides transition relief to tax-exempt 403(b) plan sponsors that may not have complied with the...

Robert L. Abramowitz, Gregory L. Needles.

Is the Modified VCP User Fee Schedule a Gift for Qualified Retirement Plan Sponsors in the New Year?

USA - January 5 2018 Earlier this week, the IRS published Internal Revenue Bulletin 2018-1, which modified the IRS Voluntary Correction Program (VCP) User Fee Schedule...

Michael Gorman, Althea R. Day.

Tax Exempt Organizations: Year-End Considerations in Response to New IRC Section 4960

USA - December 21 2017 The Tax Cuts and Jobs Act (the Act) was passed by the House and Senate and is expected to be signed into law by President Trump soon. As noted in our...

Michael Gorman, Althea R. Day, Robert L. Abramowitz, Gregory L. Needles.

IRS Releases 2017 Required Amendments List for Qualified Retirement Plans

USA - December 13 2017 On December 5, 2017, the Internal Revenue Service (IRS) issued the 2017 required amendments list for tax-qualified retirement plans. As background...

Brian J. Dougherty.