Retirement Plans Community Topics
IRS Resources
5.1 General/Taxability Issues including Distributions,, Early Withdrawals, 10% Additional Tax, Defaulted Loans 5.2 Rollovers 5.3 Types of Plans IRAs SARSEPs SEPs SIMPLE IRA Plans Designated Roth Accounts 5.4 Plan Operations Automatic Contribution Arrangements (Automatic Enrollment Arrangements) Hardship Distributions Required Minimum Distributions Loans Plan Investments Waivers of the 60-Day Rollover Requirement IRC 72(t) or Substantially Equal Payments - Rev. Rul. 2002-62 Filing 2008 Form 5500 Form 5500 Notices - CP 403/406 Form 5500 Notices - CP 213 EP Team Audit (EPTA) Program 5.5 Plan Design Governmental Plan Determination Letters EGTRRA Determination Letter Program for Pre-Approved Defined Contribution Plans Determination Letter Program Amendments Required to Comply with the Community Renewal Tax Relief Act of 2000 (CRA) Pre-Approved and Individually Designed Plan Program (including Form 8905) Revenue Procedure 2002-73 Schedule Q (Form 5300) - Demo 6 September 30, 2003 GUST Remedial Amendment Period Deadline USERRA and SSCRA 5.6 Correcting Plan Errors Self-Correction Program Voluntary Correction Program (VCP) Audit Closing Agreement Program Governmental Plans and EPCRS
5.1 General/Taxability Issues including Distributions,, Early Withdrawals, 10% Additional Tax, Defaulted Loans
5.2 Rollovers
5.3 Types of Plans
5.4 Plan Operations
5.5 Plan Design
5.6 Correcting Plan Errors
Page Last Reviewed or Updated: January 21, 2010
