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Retirement News for Employers

September 30, 2015 Edition

Set up a retirement plan – did you know any company can set up a plan?

Watch IRS video on low-cost, low-maintenance, SEP, SIMPLEs and Payroll Deduction IRAs

Adopt your 401(k), profit-sharing or other defined contribution pre-approved retirement plan by April 30, 2016

Take your first required minimum distribution from your IRA (including SEP and SIMPLE IRAs) by April 1 after the calendar year you turn 70½

Fix your 403(b) plan mistakes

  • Compare your written plan to its operation – if these conflict, fix it
  • Give all employees of the organization the opportunity to make a salary deferral – if you didn’t, fix it

Review Form 5500-EZ Instructions under “Who Must File Form 5500-EZ” for filing requirements

Mark your calendar – see upcoming retirement plan deadlines

Read this before you take a loan from your 401(k) plan

July 31, 2015 Edition

The IRS and Treasury intend to amend the minimum distribution regulations for defined benefit plans to generally prohibit the replacement of ongoing annuity payments with a lump sum payment or any other form of accelerated payment.

Employee Plans email questions - Beginning October 1, Employee Plans will no longer accept technical questions through email or from Customer Account Services.

Changes to the Employee Plans Determination Letter Program - Starting in 2017, the IRS will eliminate the staggered remedial amendment cycles and limit the scope of the determination letter program for individually designed plans.

July 6, 2015 Edition

IRS Nationwide Tax Forums – Attend retirement plans session on SEP and SIMPLE IRA plans

Form 5500 series:

Correcting plans:

Retirement savings tips:


April 2, 2015 Edition

Print version of newsletter (.pdf)

Plan sponsors
Understanding your CP 214 notice – answers to common questions on Form 5500-SF or 5500-EZ filing requirements
Include all eligible employees in your 403(b) plan – how to correct failing the universal availability rule
Self-employed individuals – you must use a special rule to calculate your own retirement plan contribution and deduction
Start a SEP retirement plan for 2014 – you can still take a deduction if you fund your SEP by the due date of your 2014 business tax return (including extensions)
Keep documentation for hardship distributions and plan loans
Retirement plan distributions to foreign persons require withholding
Mark your calendar – upcoming retirement plan deadlines
DOL Corner – news from Department of Labor

IRS Tax Tip – still time to contribute to an IRA for 2014
IRA limits – for contributions and deductions

SEP Plan Fix-It Guide
Publication 3998 (12-2014), Choosing a Retirement Solution for Your Small Business
Publication 4284 (2-2015), SIMPLE IRA Plan Checksheet
Publication 4285 (2-2015), SEP Plan Checksheet
Publication 4286 (2-2015), SARSEP Checklist
Publication 4334 (10-2014), SIMPLE IRA Plans for Small Businesses 


The Retirement News for Employers is a periodic newsletter with retirement plan information for employers and business owners – and their tax advisors from Employee Plans (Tax Exempt and Government Entities (TE/GE) at the IRS).

It is permissible to reproduce our newsletter. We ask that you place a note stating that (1) It is a publication of the IRS Employee Plans, and (2) The presence of IRS material does not constitute or imply the endorsement, recommendation, or favoring by the IRS of any opinions, products, or services offered by the sponsor of this web page or document.

Page Last Reviewed or Updated: 04-Nov-2015