Employee Plans News Archive
A publication of the Employee Plans office of the TE/GE Operating Division of the IRS, these newsletters present information about retirement plans. The freely available Adobe Acrobat Reader software is required to view, print, and search these files.
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Issue |
Highlights |
Release Date |
|---|---|---|
| 2012-4 | Section 436 amendment deadline extended for defined benefit plans; Governmental plans can elect second Cycle E (instead of second Cycle C); Amending governmental plans participating in group trusts; Phone forum on plan loans and hardship distributions to Sandy victims | 11/29/12 |
| 2012-3 | Determinations - application Identification Sheet, help test Pay.gov, determination letter applications – provide your correct address to avoid processing delays, applying for a determination, opinion or advisory letter? – review filing tips, FAQs, information to update a plan, and check on the status of your letter; Plan operations and compliance - internal controls are essential; employer matching contributions – meet your plan’s match formula, Businesses under common control; Defined benefit plans - benefit restriction notices; funding relief – new MAP-21 rules,; multiemployer actuarial certifications project, single-employer defined benefit plans in bankruptcy – final regulations; New on the web; EP published guidance; DOL Corner; PBGC Insights | 11/14/12 |
| 2012-2 | March 30 Determination Letter Program Update phone forum update; 403(b) written plan failure; Common plan errors - SEP plans; SIMPLE IRA plans; and SARSEP plans; Pre-ERISA money purchase pension plans with a 401(k) feature; Defined benefit plans issues; Missed the April 30 deadline; Voluntary Correction Program; Use FIRE to electronically file; Form 8955-SSA; Form 2848 changes; Unenrolled return preparers; Crediting years of vesting service prior to a break in service; ACT welcomes two new EP members; IRS Advisory Council is accepting applications for new members; Enrolled Retirement Plan Agents; IRS Tax Forums; EP Phone Forum on June 12; EO Phone Forum on July 18; Conferences calendar and other educational events; Published guidance by topic; Age affects what actions you may take in your retirement plan; DOL Corner; PBGC Insights | 06/08/12 |
| Lifetime income options; Submit recommendations for next year’s guidance plan; EP Published Guidance; pre-approved defined benefit plans; Check the status of your determination letter application; New (Cycle A) Alert Guidelines; EP Determination Letter Program Update phone forum (March 30); Exam Director discusses 401(k) plan projects; Initial results of LESE projects on real estate investments and loans; EPCU focuses on domestic trust issues; No exception to the additional 10% tax on early distributions from IRAs to satisfy a divorce court order; How to report 2010 Roth rollovers and conversions on your 2011 return; 401(k) plans usually apply the salary deferral limit uniformly to an employee’s annual compensation; Subscribe to Governmental Plan Updates for recent developments; New on the Web; IRS Nationwide Tax Forums; Calendar of EP Benefits Conferences; DOL Corner; PBGC Insights |
03/20/12 |
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| Exam Director discusses priorities for the current Fiscal Year; S corporations’ shareholders may not make retirement plan contributions from distributions; Leased Employees - EPCU Project; Need a Copy or a Corrected Determination Letter?; Revised Form 5300; Abandoned Pre-Approved Plans; Electronic signatures for 5500 series returns; File Your One-Participant Plans electronically; 2011 Cumulative List of Changes; Relief for IRA owners; Section 436 amendments; Updated Products and Publications; Preparer Tax Identification Number (PTIN) News; DOL Corner; PBGC Insights; Exempt Organizations' Opportunities; Free File; EP Published Guidance; Calendar of EP Benefits Conferences |
12/20/11 |
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| Significant changes to the Employee Plans Determination Letter Program; Relief for IRA owners; 2011 Cumulative List of Changes |
12/16/11 |
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2011-2012 Priority Guidance Plan; ESOP Phone Forum; We're Glad You Asked! - After 70½; We're Glad You Asked! - Two Plans, Two Employers; Hybrid Plans – Notice 2011-85; Opinion and Advisory Letters – updated procedures; LESE Exam Projects; Form 5500 Non-Filer Project; 10% Additional Tax Exceptions Chart; Disaster Relief; IRS List of Nonbank Trustees and Custodians; IRS Nationwide Tax Forum; Lists of Required Modifications; Registered Tax Return Preparer Test; Small Business Health Care Tax Credit; DOL Corner; PBGC Insights; EP Published Guidance; Calendar of EP Benefits Conferences |
10/12/11 |
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Master and Prototype Plan Sponsors; Employee Stock Ownership Plan Worksheet (revised 08/2011); Retirement Plans News Widget; Phone Forums; Form 8955-SSA FAQs Revisions |
08/23/11 |
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| 2009 Form 8955-SSA and 2010 Form 5500-EZ Released; Form 5500 – Special Extensions of Time to File; Employee Plans Rulings & Agreements Priority Items; Are SEP IRA Contributions Deductible if a Return is Filed Late?; How Do You Calculate a Participant’s Required Minimum Distribution from a Defined Contribution Plan?; Form 5300 Applications for Employee Stock Ownership Plans; Completing a Power of Attorney Form for Form 5330; Employee Plans Compliance Unit’s New Projects; What's on the Employee Plans Compliance Unit's Radar Screen; Ethics Phone Forum for Employee Plans Practitioners; Tax Relief in Disaster Situations; Advisory Committee on TE/GE; Visit the IRS Video Portal for Archived Presentations; Share this Newsletter; New and Updated Forms and Publications; DOL Corner; PBGC Insights; EP Published Guidance; Calendar of EP Benefits Conference |
06/22/2011 |
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| Preparer Tax Identification Number; ESOPs – Definition of Readily Tradable Employer Securities; New 6-Year Cycle for Pre-Approved Defined Contribution Plans; Review Your Client’s Retirement Plan; Employee Plans Compliance Unit’s Funding Deficiency Project; 403(b) Plans; Compliance Checks - I Received a Letter, Now What?; Latest 401(k) Questionnaire Developments; EP Phone Forum; Free Webinars; We’re Glad You Asked!; Updated Publications; DOL Corner; PBGC Insights; EP Published Guidance; Calendar of EP Benefits Conferences |
03/23/11 |
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| Voluntary Correction Program Fee Discount Ending Soon; Correcting a 403(b) Plan’s Eligibility Failure; Cycle A Controlled Group Election; EP Phone Forums; Covered Compensation Table Correction |
02/11/11 |
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| New Submission Period for Individually Designed Plans and Pre-Approved DC Plans; New User Fees |
01/31/11 |
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| Qualified Charitable Distributions; New Requirements for Tax Return Preparers; Exclusive Benefit Rule for Governmental Plans; Participating in Group Trusts; Upcoming Correction to User Fees |
01/12/11 |
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| Funding Relief for Single-Employer Defined Benefit Plans |
12/22/10 |
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Proposed Extension of Qualified Charitable Distributions; Extended Deadline to Adopt Certain Amendments for Defined Benefit Plans; Unforeseeable Emergency Distributions from 457(b) Plans; Amortization Period Extensions for Multiemployer Plans; Modification of Group Trust Rules; Phone Forum - December 20, 2010, at 3:00 EST; We’re Glad You Asked!; Employee Plans Compliance Unit Projects: Confirm the Status of IRS Approved Nonbank Trustees (NBT) and Custodians & Rollovers as Business Start-Ups; Exam Priorities…with Monika Templeman; IRS Proposes Fee Reduction for Enrolled Agents and Enrolled Retirement Plan Agents; IRS Twitter Feeds; DOL Corner; PBGC Insights; Employee Plans Published Guidance; Calendar of EP Benefits Conferences |
12/17/10 |
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| In-Plan Roth Rollovers; Funding Relief for Multiemployer Defined Benefit Plans; Governmental Retirement Plans - Determination Letters; Pre-Approved IRAs; Form 5500 Notices Sent in Error Need a Response |
11/26/10 |
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| Form 5558 Requests for Extension That May Have Been Inadvertently Denied; Form |
11/05/10 |
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2010 Rollovers and Conversions to a Roth IRA; We’re Glad You Asked!; Waiver for 60-day Rollover; Form 5500 Filing Tips; 401(k) Phone Forum; Free Material on New Outreach Corner on IRS.gov; National Save for Retirement Week; Critical Priorities…with Monika Templeman; DOL Corner; PBGC Insights; Calendar of EP Benefits Conferences |
10/08/10 |
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| New Law Allows In-Plan Rollovers to Designated Roth Accounts; Paid Tax Return Preparers |
10/01/10 |
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| Post April 30, 2010, Issue Impacting Adopting Employers Who Use IRS Pre-Approved Plan Documents; Tax Return Preparers |
08/20/10 |
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| Tax Return Preparers; Pension Funding Relief; Notices for Single and Multiemployer Defined Benefit Pension Plans on Pension Funding Relief; Retirement Plans Widget; ESOP-Owned S Corporation; Disregard the Payment Voucher Mailed with New Favorable Autoclosure Determination Letters; EP Phone Forums |
08/02/10 |
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| New Form 8955-SSA; Notice 2010-48; Heads Up - User Fee to Increase February 1, 2011; Help Wanted: TE/GE Seeks Candidates for Senior Tax Law Specialist Positions |
07/2010 |
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| Form 5500 Schedules; Advisory Committee on TE/GE; ESOP Phone Forum; EPCU Insider; 401(k) Questionnaire Follow-Up; Who Can Represent a Plan Sponsor During an Employee Plans Examination?; New Favorable Determination Letter 4577; Final Regulations on Investment Diversification Requirements; August 2, 2010, is the Form 5500 Deadline for 2009 Calendar-Year Plans; Nationwide Tax Forums; EP FY 2010 Work Plan; Web Spins; Employee Plans Published Guidance; PBGC Insights; DOL Corner; Forms and Pubs Update; Calendar of EP Benefits Conferences |
06/2010 |
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| 401(k) Questionnaire Coming to 1,200 Employers |
05/2010 |
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DOs and DON’Ts for Form 5307 Applications; What Can and Can’t Be Rolled Over to a Roth IRA; The Taxable Portion of Your Rollover to a Roth IRA; Distribute Excess Deferrals; We’re Glad You Asked!; Fix-It Guides - Common Problems, Real Solutions!; Future Requirements for Tax Return Preparers; Web Spins; Free Phone Forum - Retirement Plans Determination Letter Program, March 31, 2010; Critical Priorities…With Monika Templeman - Today’s Discussion: Multiemployer Funding Issues; Employee Plans Published Guidance; PBGC Insights; DOL Corner; Calendar of EP Benefits Conferences |
03/2010 |
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| Cycle D Submission Period Ends on February 1, 2010; New Address for Determination Letter Applications; April 30 Deadline for DC Pre-Approved Plans; Free Phone Forum on Funding-Based Benefit Restrictions - January 26, 2010; DOL Corner. |
01/2010 |
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2010 Rules for Roth IRAs; Roth IRA Distributions; Notice Requirements for Pension Plans That Reduce Benefit Accruals; 2009-2010 Employee Plans Guidance Plan; Critical Priorities…With Monika Templeman - Today’s Discussion: Priorities for the Upcoming Year; Deadline for Certain Required Plan Amendments is Extended; Web Spins; We’re Glad You Asked!; Highlights of the Retirement News for Employers; The EPCU Insider; PBGC Insights; Employee Plans Published Guidance; Calendar of EP Benefits Conferences |
12/2009 |
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| Final Funding Regulations and Benefit Restriction Notices for Single Employer Defined Benefit Plans; Phone Forum on Retirement Plan Distributions - October 28, 2009 |
10/2009 |
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| Upcoming Funding Regulations; Additional Guidance on 2009 Waiver of Required Minimum Distributions |
09/25/09 |
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Dos and Don’ts of Hardship Distributions; IRS Retirement Plans Online; When Limits Collide, Which One Wins?; Tax Return Preparer Review Board; Critical Priorities…With Monika Templeman Today’s Discussion: Loans and Hardships in 401(k) Plans; A Message from the Advisory Committee on Tax Exempt and Government Entities: Stakeholders: please participate!; Employee Plans Published Guidance; 401(k) Phone Forum Rescheduled to September 30, 2009; We’re Glad You Asked!; Ways to Avoid Delays: Determination Letter Application Processing Procedures; Retirement & Savings Initiatives: Helping Americans Save for the Future; The EPCU Insider - Master & Prototype (M&P) Project; Highlights of the Retirement News for Employers; PBGC Insights; DOL Corner; Calendar of EP Benefits Conferences |
09/2009 |
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| Retirement & Savings Initiatives: Helping Americans Save for the Future; Rollovers from Employer Plans to Roth IRAs; Now Online |
09/2009 |
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| EP Connections: Interview with Sarah Hall Ingram; ACT Issues Eighth Annual Report and Welcomes Ten New Members; Two-Year Adoption/Submission Period for DC Pre-Approved Plans Expires on April 30, 2010; The EPCU Insider; New Federal Income Tax Withholding for Pensions; Free Phone Forums; A New Look for EP Large Case Program Web Page; Web Spins - The Retirement Plans Site; We’re Glad You Asked!; PBGC Insights; The Corner of Forms & Pubs; Employee Plans Published Guidance; Highlights of the Retirement News for Employers; DOL Corner; Calendar of EP Benefits Conferences |
06/2009 |
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| Do You Have a Safe Harbor 401(k) Plan? Ahhh…Relief; New Federal Income Tax Withholding for Pensions |
05/2009 |
|
| Announcement 2009-34 - Request for Comments on Revenue Procedure for §403(b) Prototype Plans and Sample Plan Language |
04/2009 |
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| Plans May Use Reasonable Interpretation in a Selecting Yield Curve |
03/2009 |
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| Know a Nonamender? Here's what you need to know NOW...; Final Regulations Issued for Automatic Contribution Arrangements; Sample Plan Language - Transfer of an ESOP’s S Corporation Shares to Prevent a Nonallocation Year; The EPCU Insider -The Multiemployer Actuarial Certification Project – Defined Benefit Plan Actuarial Certification Errors; ERPA - CPE Sponsor Program; Web Spins - The Retirement Plans Site; Employee Plans Published Guidance; Critical Priorities…With Monika Templeman - Today’s Discussion: Update on the Enrolled Retirement Plan Agent Program; Attention All 2009 Form 1099-R Issuers; Highlights of the Retirement News for Employers; The Corner of Forms & Pubs; We’re Glad You Asked!; 403(b) Phone Forum; DOL Corner; PBGC Insights; Calendar of EP Benefits Conferences |
03/2009 |
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| New Law Affects Required Minimum Distributions for 2009 |
01/2009 |
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| Adopting a Pre-Approved Plan? No Need for a Determination Letter Application; Under Consideration: Determination Letters without Amendment Dates; Form 8905 - Certification of Intent to Adopt a Pre-Approved Plan; Has Your Client’s Plan Merged with Another Plan? Keep All Plan Documents!; New Address for EP Determination Applications; Common Plan Language Errors; Sound Off about the Self-Correction Program - A Message from Joyce Kahn; Extension of Year-End Deadline for 403(b) Plan Sponsors; Cycle C Deadline; Saver’s Credit - Another Good Reason to Start Saving for Retirement; Revenue Procedure 2008-8 - User Fee Frequently Asked Questions; 2008 Form 5500 – Schedules SB & MB; Changes in Funding Methods in 2009; Critical Priorities…With Monika Templeman - Today’s Discussion: Employee Plans Compliance Unit (EPCU); Highlights of the Retirement News for Employers; Web Spins - The Retirement Plans Site; PBGC Insights; DOL Corner; Employee Plans Published Guidance |
12/2008 |
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| IRS Will Modify Filing Cycle for Governmental Plans Under the Staggered Remedial Amendment Program; When ‘Too Good to Be True’ Very Well May Be: Funding Business Startups with Plan Assets; 2009 Retirement Plan Limits Announced; List of Recent Guidance that May Require Interim or Discretionary Amendments; 403(b) Phone Forum - December 4, 2008 (2:00 p.m. - 3:00 p.m. Eastern) |
11/2008 |
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| Weathering the Storm: Advising Clients about Loans and Hardship Withdrawals from Retirement Plans; Employee Plans' FY 2009 Work Plan; Web Spins; Update on Pre-Approved Plan Program for 403(b) Plans; Take Our Survey: Help Us Expand and Improve Our Self-Correction Program!; Relief for Hurricane Victims; Critical Priorities...With Monika Templeman; Remind Your Clients to Do the Right Thing Even When Times are Tough!; Spotlight on ERPA; We’re Glad You Asked!; Highlights of the Retirement News for Employers; Employee Plans Completes Another Successful IRS Nationwide Tax Forum Season; Employee Plans Published Guidance; Ordering the Form 5500, Schedules, and Instructions; VCP Applications – Appendix F; DOL Corner; PBGC Insights; Hurricane Ike Relief for Affected Defined Benefit Pension Plans; Calendar of EP Benefits Conferences |
10/2008 |
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| September 30 - Deadline for Many Defined Benefit Plans to Obtain Actuary's Funding Certification |
09/18/08 |
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| Back to School Guidance |
08/25/08 |
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| It's Here! Revenue Procedure 2008-50 Updates IRS's Employee Plans Compliance Resolution System (EPCRS); How Does the Self-Correction Program Work for You? Let Us Hear From You! |
08/14/08 |
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| ERPA Contract Awarded - Testing to Begin in January 2009 |
08/2008 |
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| Sample Plan Language under Code Section 409(p) for the Transfer of an ESOP's S Corporation Shares; IRS Nationwide Tax Forums; Attention All Actuaries |
07/01/08 |
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| Steven T. Miller, TE/GE Commissioner, Speaks at Mid-Atlantic Benefits Conference; Form 5307 Has Been Revised; We're Glad You Asked!; The Corner of Forms & Pubs; Critical Priorities...With Monika Templeman; Maintaining Electronic Records for Employee Plans Team Audit (EPTA) Plans; Form 5500 Filing Tips - Are You a Multiemployer Plan?; Things to Remember - 2007 Forms 5500/5500EZ; Web Spins; Highlights of the Retirement News for Employers; Employee Plans Published Guidance; We Want You...to complete our Survey; DOL Corner; PBGC Insights; Calendar of EP Benefits Conferences |
06/2008 |
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| Governmental Plans Roundtable Discussion |
05/2008 |
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| Treasury, IRS Issue Funding Guidance for Single-Employer Defined Benefit Plans |
04/2008 |
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| Recent Guidance that May Require Interim or Discretionary Amendments; Determination Letters Coming Your Way - Announcement 2008-23; Steve Miller Discusses Governmental Plans Roundtable; ERPA is Moving Forward; We're Glad You Asked!; New PPA Guidance on Distributions; Critical Priorities...With Monika Templeman; EP Exam's Risk Modeling Project; Economic Stimulus Payments: How You Can Help; Highlights of the Retirement News for Employers; Web Spins; Employee Plans Published Guidance; IRS Employee Plans Videos - Now Available Online; Corner of Forms & Pubs; Written Plan Requirement for 403(b) Plans; DOL Corner; PBGC Insights; "Interesting" Pension Guidance Issued; Defined Benefit Plans - AFTAP Certification Needed as Early as April 1, 2008; Calendar of EP Benefits Conferences |
03/2008 |
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| Tax Exempt and Government Entities (TE/GE) Division Hosting a Governmental Plans Roundtable |
03/2008 |
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| This special edition announces that Forms 4461-A, 5329, and 5558 have been revised and are available. Form 5330 is currently being revised. In addition, this special edition reminds you that the Cycle B submission period for determination applications ends January 31, 2008 and Cycle C begins February 1, 2008. Proposed cash balance regulations and section 430 proposed regulations were issued on December 28, 2007. |
1/16/2008 |
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| EP Connections: Interview with Michael Julianelle; Interim Amendment List Has Been Updated; Critical Priorities...By Monika Templeman; We've Been Busy; Highlights of Retirement News for Employers; Employee Plans Published Guidance; Get Your EIN Online; Web Spins - The Retirement Plans Site; The Corner of Forms & Pubs; PBGC Insights; DOL Corner; Benefits Conferences Coming to a Site Near You; We've Glad You Asked!; Calendar of EP Benefits Conferences |
12/2007 |
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| Model 403(b) Plan Language and Additional Guidance Issued; 2007 Cumulative List is Published |
11/30/2007 |
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Sample Notice to Participants Regarding Automatic Enrollment/Automatic Contribution Arrangements Now Available |
11/15/2007 |
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| IRS Proposes Rules on Automatic Contribution Arrangements |
11/07/2007 |
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| Section 204(h) Notice Not Required in 2007 for Certain PPA Amendments; IRS Issues Mortality Table to Calculate Defined Benefit Plan Lump Sums in 2008 |
11/2007 |
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| New Tool Helps Keep Your 401(k) Plan Compliant; TE/GE Leadership Changes Announced; 2007 Form 5500 Is Ready; ERPA is a go!!! |
10/2007 |
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Lessons Learned from Processing Determination Applications Under Cycle A; EP Connections: EP Examinations Director's FY 2008 Critical Priorities; EP's FY 2008 Work Plan; DOL Corner; PBGC Insights; Web Spins; Employee Plans Published Guidance; Ordering the Form 5500, Schedules, and Instructions; News for Retirement Plan Sponsors; Update: Taxpayer Delinquency Investigation Notices for Forms 5500 and 5500-EZ; Benefits Conferences Coming to a Site Near You |
09/2007 |
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| IRS Issues Proposed Rules on Benefit Restrictions for Underfunded Pension Plans |
08/2007 |
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| The 2007 Interim and Discretionary Amendments and Other Resources are Now Available; New Additions to EP Frequently Asked Questions; EP's Priority Guidance Plan; Definition of "Normal Retirement Age" Has Changed; Requirements for "Separate Agreements for Section 412 Pension Plans |
08/2007 |
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| The 403(b) Regulations Finally Go Final; Announcement 2007-63 Clarifies the IRS' Position on the Elimination of the Schedule P (Form 5500) |
07/2007 |
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EP Connections: Interview with Andrew Zuckerman and Robert Bell on the Updated Procedures on Staggered Remedial Amendment Cycles; New Rev. Proc. Updates the Staggered Remedial Amendment Period Program; Steven T. Miller, Commissioner, TE/GE, on Promoting and Protecting Retirement Security; Wait a Minute, Mr. Postman! What's This IRS Letter About? New EPCU Web Page Explains It All; The EPCU Insider; Web Spins - The Retirement Plans Site; POA Area Assignments; The DB LRMs Are Here; Critical FewPoints...By Monika Templeman (Director, EP Examinations); Section 402A Final Regulations Are Here; 412(i) Plans: Requirements for Retroactive Funding Standard Account Calculations; What's Going on With Customer Service?; Discontinuance of Telephone Number for Published Guidance Information; DOL Corner; PBGC Insights; EP Published Guidance; The Corner of Forms & Pubs; ACT VI; This Way to the Forums; Benefits Conference of the South; Calendar of EP Benefits Conferences |
06/2007 |
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| Finally, Final 415 Regs. Published; Director, EP Examinations Named |
04/2007 |
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| EP Responds To Practitioners' Comments on Staggered Remedial Amendment Cycles; News for Retirement Plan Sponsors; Critical FewPoints...by Director, EP Examinations; Web Spins - The Retirement Plans Site; Employee Plans Published Guidance; DOL Corner; PBGC Insights; The Corner of Forms& Pubs; EP TDI Notices; Resolution Possibility for Plans in 412(i) Audit Program; This Way to the Forums; Great Lakes Benefits Conference; Mid-Atlantic Benefits Conference; Northeast Employee Benefits Conference; 20th Annual Cincinnati Employee Benefits Conference; Mark Your Calendar for the 36th Annual Pension Trust and Employee Benefits Seminar; 2007 Los Angeles Benefits Conference; Calendar of EP Benefits Conferences |
03/2007 |
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| Direct Rollovers to Nonspouse Beneficiaries - Clarification of Notice 2007-7 |
02/13/2007 |
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| Opening of the Pre-Approved (Volume Submitter and Master & Prototype) Defined Benefit Plans Program Announced; Determination Letter Program Open for Cycle B Individually Designed and Multiple Employer Plans; IRS Employee Plans Director Comment on Staggered Remedial Amendment Cycles |
02/2007 |
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| Cycle A Determination Letters for Cash Balance Moratorium Plans Due January 31, 2007; IRS Issues Additional PPA Guidance |
01/2007 |
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| EP Connections: Interview with Joseph Grant; Breaking News: Interim Guidance on Cash Balance Plans; All I Want for Christmas is Some Pension Protection Act Guidance; The 2006 Cumulative List and PPA; Safe Harbor Notice Reminder; Critical FewPoints...by Director, EP Examinations; 2006: Looking Back; EGTRRA List of Master and Prototype and Volume Submitter Defined Contribution Plans is Posted!!; Web Spins - The Retirement Plans Site; The Corner of Forms & Pubs; PBGC Insights; Use of Electronic Media for Providing Employee Benefit Notices and Making Employee Benefit Elections and Consents; DOL Corner; Pension Legislation Impacts Form 5500; Interim and Discretionary Amendments for 2006; Employee Plans Published Guidance; Setting Up IRA Accounts for Plan Participants; News for Retirement Plan Sponsors; SIMPLE IRA Relief for EGTRRA Set to End December 31, 2006; SWBA/IRA 17th Annual Employee Benefits Conference; An Early Reminder: Mark Your Calendar for the 36th Annual Pension Trust and Employee Benefits Seminar; 2007 Los Angeles Benefits Conference; Calendar of EP Benefits Conferences |
12/2006 |
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| National Save for Retirement Week; IRS Names New Head for Employee Plans Rulings & Agreements; They're Here: The 2007 Dollar Limitations! |
10/2006 |
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IRS Employee Plans Leadership Changes; Carol Gold's Retirement Message to All Employee Plans Employees; EP Issues FY 2007 Work Plan; News for Retirement Plan Sponsors; EP Connections: Interview with Karen Justesen; Critical FewPoints...By Michael Julianelle (Director, EP Examinations); Now Available: Refreshed Retirement Plan Correction Programs CD-ROM; GUST Applications in an EGTRRA World; PBGC Insights; Employee Plans Published Guidance; The Corner of Forms and Pubs; EP Examinations and Practitioners Develop New Examinations Communication Tool; 2006 IRS Nationwide Tax Forums; SWBA/IRS 17th Annual Employee Benefits Conference; Los Angeles Benefits Conference; Calendar of EP Benefits Conferences |
09/2006 |
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Delay in Effective Date for Regulations under Section 403(b) |
08/2006 |
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| Experts Agree: When it comes to plan mistakes, fix ’em now rather than later; Critical FewPoints...by Michael Julianelle (Director, EP Examinations); The Corner of Forms & Pubs; HERO Act; Form 5500 Filing Tips - Do You Really Have a Multiemployer Plan?; DOL Corner; PBGC Insights; This Way to the Forums; Employee Plans Published Guidance; EP Senior Leadership; Quick Hits; 2006 Great Lakes Benefits Conference; A Virtual Small Business Tax Workshop DVD; Timing still Everything; 2006 Mid-Atlantic Employee Benefits Conference Recap; 19th Annual Cincinnati Employee Benefits Conference Review; Northeast Employee Benefits Conference Review; Calendar of EP Benefits Conferences |
06/2006 |
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Employee Plans User Fees Updated |
06/2006 |
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It's Here! The New and, of course, improved EPCRS Revenue Procedure |
05/2006 |
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TE/GE Commissioner Speaks at Benefits Conference of the South; EP Connections: Interview with Betty McClernan; Additional Filing Relief for Katrina Victims; New User Fees Reminder; Critical FewPoints...by Michael Julianelle (Director, EP Examinations); Enrolled Retirement Plan Agent (ERPA) Update; DOL Corner; PBGC Insights; The Corner of Forms & Pubs; Form 5500: It's That Time of Year, Again; Identity Theft DVD; Employee Plans Published Guidance; Web Spins - The Retirement Plans Site; Timing remains Everything; Standing by Now!; Northeast Area Benefits Conference; 2006 Great Lakes Benefits Conference; Mid-Atlantic Benefits Conference; 2006 Cincinnati Employee Benefits Conference; 2006 Los Angeles Benefits Conference; Calendar of EP Benefits Conferences |
03/2006 |
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SIMPLE IRA Plan EGTRRA Relief Initiative |
03/2006 |
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The Roth Regs Just Keep Coming!; Employee Plans Compliance Unit: Up and Running; Determination Letter Program Open for Cycle A Individually Designed Plans |
02/2006 |
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The Roth 401(K) Regs are Here!; Urgent Reminder: Submission Deadline for DC Pre-Approved Plan Letters is January 31, 2006; Speaking of Deadlines; Encore Performance: New 401(k) Resource Guide |
01/2006 |
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| New User Fee Schedule for 2006; Relief for Relative Value Disclosures; Amendments: When to Adopt; They're Here: The 2006 Dollar Limitations!; To Sum it All Up: The 2005 Cumulative List; Critical FewPoints...by Michael Julianelle; 2006 EP Work Plan; New 401(k) Resource Guide; Timing is Everything; Web Spins; The Corner of Forms & Pubs; PBGC Insights; DOL Corner; 2005: Was that a Year?; 16th Annual SWBA/IRS Conference Recap; Benefits Conference of the South; Ringing in the New Year at the LABC |
12/2005 |
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REMINDER: Abusive Transaction Settlement Initiative Open Until January 23, 2006; More Relief for Hurricane Victims |
12/2005 |
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An Easy Way for Businesses and Employees to Help Hurricane Victims: Leave Donations; Disaster Relief: Help From IRS and Retirement Plans; Filing and Funding Relief; EP Connections: Interview with Joseph Grant; Critical FewPoints...by Michael Julianelle; 403(b) Prepared; PBGC Insights; The Corner of Forms & Pubs; Can You Tell? We're Related (Retirement News for Employers); Recap of the 2005 IRS Nationwide Tax Forums; Central and Mountain States Benefits Conference Recap; Employee Plans Published Guidance; DOL Corner; USC Benefits Conference; SWBA/IRS 16th Annual Employee Benefits Conference; 2006 Los Angeles Benefits Conference |
09/2005 |
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New Rev. Proc. Provides 90-Day Extension to Mass Submitter Deadline |
08/2005 |
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Beach Materials: Sun Block and the Federal Register; EP Connections: Interview with Donna Prestia; Critical FewPoints...by Michael Julianelle; It's Not Too Late to Register! - The 2005 IRS Nationwide Tax Forums; Volume Submitter Program Follow-Up; We're Glad You Asked: SIMPLE IRA Plan Exam Program Update; New Tax Shelter Reporting Rules; ACT IV - The Trilogy Continues; Actuary Extraordinaire; PBGC Insights; DOL Corner; Mailing Address is Now the Same for M&P Plans and VS Plans; 2005 Central and Mountain States Benefits Conference; 2005 Northeast Employee Benefits Conference Review; 2005 Mid-Atlantic Employee Benefits Conference Review; 2005 Great Lakes Area IRS/ASPPA Benefits Conference |
06/2005 |
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GUST Program Closure: June 15, 2005 |
06/2005 |
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Highlights of the 415 Regulations |
06/2005 |
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| EP and EO Examination Areas Realigned; Special Edition of the DOL Corner |
04/11/2005 |
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| EP Connections: Interview with Michael Julianelle; New - and Improved - EP Exam Products; Starting Examinations ASAP after Filing; Phase Value; Happy Trails!; The LRMs Have Landed!; The Determ Letter Check is in the Mail, er, Fax Machine; Power Outage?; Upon Further Determ Review...; PBGC Insights; Pension Funding Summit; Small Business Week 2005; Web Spins - The Retirement Plans Site; Can We Talk?; 2005 IRS Nationwide Tax Forums; 2005 Mid-Atlantic Benefits Conference; Great Lakes Benefits Conference; 18th Annual Cincinnati Employee Benefits Conference; Northeast Employee Benefits Conference; 2005 Los Angeles Benefits Conference |
03/2005 |
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| Improved M&P and Volume Submitter Plan Program Now Open for Business |
02/17/2005 |
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Plan Amendments to Comply with New Automatic Rollover Provisions |
02/16/2005 |
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EP's Invigorated Enforcement Program; |
02/07/2005 |
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EP Connections with Steven T. Miller; ESOPs, S Corps and 409(p); Follow Up on Form 2848 and Unenrolled Preparers; Cumulative Effect; Phased Retirement; Calling All Callers and E-mailers, Too; Amendments: Caveat Pre-Emptor?; DOL Corner; PBGC Insights; 2004: A Year That Was; The Corner of Forms & Pubs; Web Spins - The Retirement Plans Site; FY 2005 Work Plan; 2005 Los Angeles Benefits Conference |
12/2004 |
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| Have We Got a Proposal For You: 403(b) Proposed Regulations; ACT Now; A Determination Letter Program for 403(b) Plans?; New Publication Now Available Online |
11/17/2004 |
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Special Edition, November 2004
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EP Questions Plans Using Short Service Employees in Nondiscrimination Tests; ACT Now |
11/2004 |
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Extended Deadline for Retroactive Annuity Starting Date Amendment; Model Amendment for Automatic Rollover Safe Harbors; They're Here: The 2005 Dollar Limitations! |
10/22/2004 |
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IRS Continues to Oppose Deduction in ESOP Redemption Cases; Extended SEP and SIMPLE Contribution Deadline for Disaster Areas |
10/2004 |
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EP Connections - Interview with Marty Pippins; Unenrolled Preparers, Form 2848 and the IRS; Continuing Priorities: Making Guidance; Disaster Relief; This Year's Model (Amendments for 457 Government Plans); PBGC Insights; In-Sourcing a Resource Guide; Merger Ahead - Use Caution; DOL Corner; EFAST - Effective, Efficient and Evolving; Tips for Filing a Voluntary Correction Program Request; Are You EPTA Date, Part 2 - The New Website; Employee Plans Published Guidance; SWBA/IRS 15th Annual Conference; Central & Mountain States Benefits Conference Recap; Cincinnati Employee Benefits Conference Recap |
09/2004 |
| IRS and Treasury Delay Effective Date of Section 1.417(a)(3)-1 Relative Value Regulations |
07/06/2004 |
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| EP Connections: Interview with Evelyn Petschek; Steve Miller: New Head of IRS's TE/GE Division; Cash Balance/Age-Discrimination Regs Withdrawn; Final 401(a)(9) Regs Issued; ACT III; Update: "Plan Information Packets" are now "Check-Ups"; Retirement News for Employers; Examiner Tip: Common Audit CAP Issues; Did GUST Blow Right by You?; Update: Employers' Obligations to Veterans; PBGC Insights; DOL Corner; Form 5500: It's That Time of Year, Again; Central and Mountain States Benefits Conference; Employee Plans Published Guidance; Calendar of EP Benefits Conferences |
06/2004 |
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| White Paper Results Are In; Asking for Comments: Pre-Approved Plans and the Determination Letter Program; Now That We Have Your Interest; In The Alternative; OK People, That's a RAP; Coming in the Summer 2004 Edition of Employee Plans News |
04/2004 |
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| New Venue for April 2004 Great Lakes Benefits Conference | 04/07/2004 | |
| Special 3rd Anniversary Edition of EP Connections: Interview with Carol Gold; If It Sounds Too Good to be True; Put the Cart Before the Horse? – Plans Restated for GUST After EGTRRA Amendments Adopted; DOL Corner; Incomplete Determination Letter Applications; Revisiting the Place and Time of Conducting an Audit; News From the Land of Form 5500; News for Retirement Plan Sponsors; Web Spins – The Retirement Plans Site; The Corner of Forms & Pubs; Quick Hits; Employee Plans Published Guidance; 2004 IRS Nationwide Tax Forums; May 2004 Mid-Atlantic Employee Benefits Conference; June 2004 Northeast Employee Benefits Conference; April 2004 Great Lakes Benefits Conference; LA Benefits Conference Recap; Calendar of EP Benefits Conferences. |
03/2004 |
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| EP Launches Web Section on Abusive Tax Shelter Schemes; New Abusive Tax Shelter Guidance; New User Fees for Employee Plans Technical Requests |
02/2004 |
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| Determination Letter Application Filed by February 2, 2004 Will Be Timely |
01/22/2004 |
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| We're with the Government and We're Here to Help You; Interview with Tom Terry; DOL Corner; Conducting Audits at a Taxpayer's Place of Business; Examiner Tips: Hardship Distributions from 457(b) Plans can be Hard to Handle; The Future of Retirement Savings; That's the Employee Plans News; The "New" 401(k) Plan?; Employers' Obligation to Veterans; Employee Plans Team Audit; Published EP Guidance; Web Spins; Revised Form 5500 for 2003 Coming Soon; 2003 - The Year That Was; Quick Hits; The Corner of Forms & Pubs; EP Provides FY 2004 Program Guidance; Additional Relief for PEO Defined Contribution Plans; Calendar of EP Benefits Conferences |
12/2003 |
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| Extension of Filing Deadline for M&P and Volume Submitter Plans; Making Guidance a Continued Priority; Interview with Bob Bell; TEDS: Who's Ted?; Pre-Approved Plans & Announcement 2001-77: Model Amendments; Examiner Tips: Checking for Checks; Revenue Procedure 97-41; MAP Reading; Playing Catch-Up with Multiemployer Plans; A Cornucopia of New Correction Programs Products; Published EP Guidance; Which Way to the Forums; EP Partners with Another SBO; The Corner of Forms & Pubs; Web Spins; Calendar of EP Benefits Conferences |
09/2003 |
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| Filing Relief for M&P and Volume Submitter Plans; New Retirement Plan Correction Programs CD-ROM |
08/2003 |
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| Summer Shower of Regulations; New 401(k) Regs Are Out; Upcoming Topics |
07/2003 |
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| Interview with Joyce Kahn; New Catch-Up Regs Issued; September 30th: It's Getting Closer & Closer; EPCRS Recap; DOL Corner; The 401(k) Compliance Planning Group; ASBO International and the IRS: Partners for Compliance; The Past Plan Document is Prologue to Today's Application; Determination Letter Errors Aren't Always What They Appear to Be; The Cash Balance Plan Hearings: A Recap; Want an EIN Fast?; The Corner of Forms & Pubs; A New National Savings Campaign; Web Spins; Quick Hits; Published EP Guidance; Act II: New Members & New Reports; Non-Filer Update; Calendar of EP Benefits Conferences |
07/2003 |
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| IRS Introduces New Streamlined and Simplified Voluntary Correction Program; Deadline for Amending M&P and Volume Submitter Plans |
06/2003 |
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| Interview with Mark O’Donnell; Do You Know USERRA and SSCRA?; IRS/ASPA 2003 Webcast; 2003 IRS Nationwide Tax Forums; White Paper Follow-up; DOL Corner; Form 5500 Non-Filer Compliance; New Schedule SSA Requirement; New Retirement Plan Products; The Corner of Forms & Pubs; Published EP Guidance; Quick Hits; Calendar of EP Benefits Conferences |
03/2003 |
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| Winter Flurry of Guidance; New Forms 5500 & 5500-EZ Available on Internet; Upcoming Topics |
01/2003 |
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| New Regulations Address Cash Balance Plans; Cash Balance Conversion Plans - What Now?; DOL Corner; Interviews with Peter Breslin & Mike Ruzycki; Form 5500 Non-Filers: PWBA and IRS Begin New Enforcement Effort; Update: Section 457 Plans Guidance; Published EP Guidance; Final Regulations Issued on Plan Loans; The Corner of Forms & Pubs; Calendar of EP Benefits Conferences |
12/2002 |
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| IRS Extends the GUST Remedial Amendment Period; FAQs regarding the New Minimum Distribution Rules; Proper Completion of Form 5307; PWBA and IRS Announce New Compliance Effort |
11/2002 |
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| Interview with Paul Shultz; EP Reviewing White Paper Comments; Legislative Update - 401(k) Blackout Periods; Another GUST Reminder; Publication 3998; EPCRS Made Even Easier; Published EP Guidance; The Corner of Forms & Pubs; Relief for PEO Defined Contribution Plans; Vesting of Separated Participants upon Plan Termination; Calendar of EP Benefits Conferences |
10/2002 |
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| Updates to Employee Plans Compliance Resolution System (EPCRS) - Highlights of Revenue Procedure 2002-47; Restorative Payments to Qualified Defined Contribution Plans; Update on Form 5310 |
07/2002 |
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New Law Makes Some Big Changes to Retirement Plans; Newer and Even More Improved Distribution Rules; Revised LRMs for SEPs, SARSEPs, SIMPLE IRA Plans and Other IRAs; Retirement Plan Life Cycle; Streamlined Procedures for GUST Late Amenders; Crossing an EGTRRA Amendment with a GUST Determination Letter Request; Comment Period on White Paper Extended; POA Area Assignments; The Forms Corner; Good News for Fringe Benefit Plan Sponsors; Free 403(b)/457 CD-ROM; 2002 IRS Nationwide Tax Forums; Employee Plans Published Guidance; Calendar of EP Benefits Conferences |
06/2002 |
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IRS Suspends Requirements to File Schedule F (Form 5500); More Form 5500 Relief - No Penalties for DFVC Filers; New Application Forms No Longer Require Duplicate Front Page; Correction to Winter Edition |
04/2002 |
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Need Guidance on Amending Your Plan? Just Visit Our Website; The New "Retirement Plans" Web Page; SEP Contributions; Revised Forms & Publications; Great Lakes Customer Satisfaction Survey Project; Published EP Guidance; Calendar of EP Benefits Conferences; Creation of New Technical Clearinghouse; Contacting TE/GE Customer Account Services |
03/2002 |
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Useful Determination Program Information for GUST Applications |
02/2002 |
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Employee Plans Responds with Disaster Relief; Highlights of Revenue Procedure 2001-55; IRS Improves Employee Plans Determination Letter Process; Determination Letter Applications for Merged Plans; Volume Submitter Plans and Announcement 2001-77; Individualized Amendment of an M&P or Volume Submitter Plan; Master & Prototype/Volume Submitter Listing Now Available; EP Telephone Assistance; IRS Releases Revised Applications for Determination Letter Process; Employees Should Plan 2002 Retirement Contributions Now; EGTRRA Statutory Limitations; Forms 5300 and 5558 Filers Take Note; Interview with Joyce Kahn; EP CE&O Staff On-Board; Taxpayer Rights; Published EP Guidance; Don't Make Retirement a Taxing Event; 2001-2002 Calendar of EP Benefits Conferences; 2002 Employee Plans Work Plan; Revision of Form 8717 |
12/2001 |
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Employee Plans Response to the 9/11/2001 Terrorist Attack |
11/2001 |
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New Tax Law Impacts Retirement Plans; Release of Guidance Impacting Determination Letter Program; Advisory Committee Appointed; Interview with Preston Butcher; New Required Minimum Distributions Model Amendment; GUST Remedial Amendment Period; Modifications to DB LRM 40; Form 5500/5500-EZ Filing Tips; The Future of the EP Determination Letter Program; An Employee's Right to Demand Distribution of Employer Securities; Tips for Expediting the Determination Letter Process (Part II); Recurring Plan Issues in Determination Case Review; The Use of Electronic Data on EP Examinations; Re-write of Publication 571; Published EP Guidance; New Educational Products Available for IRC 403(b) and 457 Plans; 2001 Calendar of EP Benefits Conferences |
08/2001 |
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Simplification of Determination Letter Procedures (Announcement 2001-77); EGTRRA Plan Amendment Procedures (Notice 2001-42) |
07/2001 |
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New Simplified Rules for Required Minimum Distributions; Master/Prototype & Volume Submitter Programs; New Employee Plans Compliance Resolution System Revenue Procedure; The Future of the EP Determination Letter Process; Tips for Expediting the Determination Letter Process; Types of Letters Issued for Plans; Published EP Guidance; Partnership for Compliance for IRC 403(b) Annuities; 2001 Calendar of EP Benefits Conferences |
05/2001 |
