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Employee Plans News

Issue 2014-6, April 4, 2014

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Treatment of Marriages of Same-Sex Couples for Retirement Plan Purposes – Notice 2014-19

Plan terminations - EP phone forum on May 6 at 2 p.m. EDT

Issue 2014-5, March 27, 2014

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IRA one-rollover-per-year rule - Beginning as early as January 1, 2015, you can only make one rollover during any 1-year period from all your IRAs (Announcement 2014-15)

New two-year period to adopt pre-approved defined contribution plans – most opinion and advisory letters to be issued on March 31, 2014; employers must adopt new plans by April 30, 2016 (Announcement 2014-16)

403(b) pre-approved plans - deadline for submitting 403(b) pre-approved plans extended to April 30, 2015, and eligibility criteria changed to allow more plan sponsors and employers to participate in the program (Revenue Procedure 2014-28)

Errors on power of attorney and representative forms - common errors on Form 2848, Power of Attorney and Declaration of Representative, and Form 8821, Tax Information Authorization, submitted with determination letter applications

Issue 2014-4, March 19, 2014

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Withdrawal of Cycle C applications - Cycle C determination letter applicants who intend to adopt a pre-approved cash balance plan may withdraw their applications by May 31, 2014, if they sign Form 8905, Certification of Intent to Adopt a Pre-approved Plan, by March 31, 2014

FAQs on withdrawing Cycle C applications

Unreasonable Assumptions in actuarial certifications of post-retirement medical benefit reserves may have consequences

Issue 2014-3, March 4, 2014

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Sign Form 8905, Certificate of Intent to Adopt a Pre-approved Plan, by March 31, 2014, if you're a Cycle C individually designed defined benefit plan and intend to adopt a pre-approved plan

Correction options for 457(b) plans – EP Voluntary Compliance is not available for form errors

Employee Plans Compliance Unit

2013 Cumulative List of Changes in Plan Qualification phone forum (March 13, 2014, at 2 p.m. EDT) will discuss the changes sponsors and practitioners must make to their plans

SIMPLE IRA plan tips for sole proprietors – where to deduct, when to contribute and how to calculate the owner's contributions

MyRA program information Fact Sheet, FAQs and video in English and Spanish

New Publication 5136, IRS Services Guide – where individual taxpayers and professionals can get help


Issue 2014-2, January 23, 2014

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Deadline Extended For Pre-Approved Defined Benefit Plans
Deadline extended until February 2, 2015, to submit on-cycle opinion and advisory letter applications for pre-approved defined benefit plans for the second six-year remedial amendment cycle (Announcement 2014-4). Without this extension, the applications for these plans would have been due by January 31, 2014.

Issue 2014-1, January 14, 2014

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Determination letter applications

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: 04-Apr-2014