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Employee Plans News

Issue 2014-23, December 16, 2014

Print version of newsletter (.pdf)

Certain funding elections for Cooperative and Small Employer Charity Act and eligible charity plans due December 31

2014 informational Forms 5500 and 5500-SF, and final Form M-1 – DOL news release explains some changes to these forms


Issue 2014-22, December 9, 2014

Print version of newsletter (.pdf)

Register for the webinar: Retirement Plan Distributions - What Every Participant Should Know (Dec. 11 at 2 p.m. EST)

Pension Equity Plans – worksheet and field memo address issues we will review when processing determination letter applications for these plans

Announcement 2014-41 extends the deadlines for submitting applications to:

  • June 30, 2015, for opinion and advisory letters for pre-approved defined benefit plans for the plans’ second six-year remedial amendment cycle
  • Feb. 2, 2015, for Cycle D plans - individually designed plans whose sponsor’s EIN ends in 4 or 9 and multiemployer plans

2014 Cumulative List – for plans in Cycle E: Feb. 1, 2015 – Jan. 31, 2016

Required minimum distributions – Who must take these distributions, the deadlines and how to calculate them (IRS News Release 2014-112)

Maintaining your retirement plan records – which records you should keep and for how long

TE/GE realignment transfers some technical responsibilities to the Office of Associate Chief Counsel

Form 23-EP, Application for Enrollment to Practice Before the IRS as an Enrolled Retirement Plan Agent (ERPA) (Rev. Dec. 2014)


Issue 2014-21, December 3, 2014

Print version of newsletter (.pdf)

Pension equity plan guidelines – New procedural guidelines for IRS employees improve the determination letter process for PEP plans.


Issue 2014-20, December 1, 2014

Print version of newsletter (.pdf)

Updated Model Notices

Updated model eligible rollover distribution notices
For Sponsors of 401(a), 403(a), 403(b) and governmental 457(b) plans to notify participants of rollover options for their distributions from Roth and non-Roth accounts, including the right to direct pre-tax and after-tax amounts to separate destinations (Notice 2014-74)

Retirement Plan Webinars

Remember to register for these upcoming retirement plan webinars – 2 p.m. EST:

  • Dec. 4 - Properly Defining Retirement Plan Compensation
  • Dec. 11 - Retirement Plan Distributions: What Every Participant Should Know

Updated Publications


Issue 2014-19, November 24, 2014

Print version of newsletter (.pdf)

Modified 403(b) plan Listing of Required Modifications coming soon – to help pre-approved sponsors draft plans

Plans may file for determination letters – Cycle D ends January 31, 2015, for individually designed plan sponsors whose EIN ends in 4 or 9 and multiemployer plans

Rollover chart – summary of allowable transfers to and from plans and IRAs


Issue 2014-18, November 13, 2014

Print version of newsletter (.pdf)

Form 5500-SUP – draft of the paper supplement for 2015 and later plan years

New option for plan sponsors to include income annuities in default target date fund investment options (Notice 2014-66)

EPCU QJSA project – most sponsors complied with the qualified joint and survivor annuity notice and consent requirements

One-per-year limit on IRA rollovers allows owners of multiple IRAs fresh start in 2015 (Announcement 2014-32)

The Information Reporting Program Advisory Committee (IRPAC) 2014 annual report

Renew your PTIN before Dec. 31

DOL Corner updates


Issue 2014-17, October 27, 2014

Print version of newsletter (.pdf)

2015 COLA limits – cost-of-living adjustments to the dollar limits for retirement plans and IRAs

January 31, 2015 deadline – for plan sponsors with individually-designed plans and EINs ending in 4 or 9, or multiemployer plans to amend their plans for the 2013 Cumulative List and apply for a determination letter

Renew Your 2015 PTIN before Dec. 31 – if you plan to prepare any federal tax returns for compensation or are an enrolled agent


The Employee Plans News is a periodic IRS newsletter with retirement plan information for retirement plan practitioners.

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Page Last Reviewed or Updated: 16-Dec-2014