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EP Issue Snapshots

 

The IRS Tax Exempt and Government Entities (TE/GE) Knowledge Management team periodically issues research summaries called Issue Snapshots on tax-related issues for practitioners.

Retirement plans

Date Title
07/12/2023 Deductibility of employer contributions to a 401(k) plan made after the end of the tax year
02/23/2023 Plan Loan Offsets
08/18/2022 Third Party Loans from Plans
05/11/2022 Calculation of Plan Compensation for Partnerships
09/24/2021 Deemed Distributions – Participant Loans
09/14/2021 Combined Limits under IRC Section 404(a)(7)
09/03/2021 Calculation of Plan Compensation for Sole Proprietorships
08/26/2021 Terminations — Underfunded Single-Employer Defined Benefit Plans
08/26/2021 Standard Terminations — Underfunded Single-Employer Defined Benefit Plans
08/17/2021 Preventing the Occurrence of a Nonallocation Year under Section 409(p)
08/13/2021 Expansion of Rollover Options Includes Savings Incentive Match Plan for Employees SIMPLE IRA Plans
08/13/2021 IRC Section 457(b) Eligible Deferred Compensation Plan – Written Plan Requirements
08/13/2021 Section 457(b) Plan of Governmental and Tax-Exempt Employers -- Catch-Up Contributions
08/12/2021 403(b) Plans – Catch-Up Contributions
08/11/2021 403(b) Plan – Application of IRC 415(c) when a 403(b) Plan is aggregated with a Section 401(a) defined contribution plan
08/11/2021 457(b) Plan of Tax Exempt Entity – Tax Consequences of Noncompliance
08/11/2021 457(b) Plans – Correction of Excess Deferrals
08/11/2021 403(b) Plan - The Universal Eligibility Requirement
08/05/2021 Church Plans, Automatic Contribution Arrangements, and the Consolidated Appropriations Act, 2016
07/28/2021 Fully Insured 412(e)(3) Plans
06/23/2021 Hardship Distributions from 401(k) Plans
03/11/2020 Design-based Safe Harbor Plan Compensation
03/11/2020 Plan Loan Cure Period
02/27/2020 Plan Termination: Failure to Timely Distribute Assets
05/30/2018 How to Change Interest Crediting Rates in a Cash Balance Plan
05/30/2018 Spousal Consent Period to Use an Accrued Benefit as Security for Loans
05/18/2018 Treatment of 415(c) Dollar Limitations in a Short Limitation Year
05/18/2018 Treatment of 401(a)(17) Limitation in Defined Contribution Plan in a Short Plan Year
05/18/2018 Borrowing Limits for Participants with Multiple Plan Loans
05/18/2018 Qualification Requirements for Non-Electing Church Plans under IRC Section 401(a)
05/18/2018 Vesting Schedules for Matching Contributions
05/18/2018 Plan Forfeitures Used for Qualified Nonelective and Qualified Matching Contributions
06/20/2017 Improper Forfeiture by Defined Benefit Plans
05/31/2017 Compensation Definition in Safe Harbor 401(k) Plans
05/18/2017 Partial Termination of Plan
04/31/2017 Treatment of Otherwise Excludable Employees for Coverage and ADP Testing
04/21/2017 Identifying Highly Compensated Employees in an Initial or Short Plan Year
04/07/2017 Definitely Determinable Benefits
04/06/2017 Investments in Collectibles in Individually-Directed Qualified Plan Accounts
03/10/2017 401(k) Automatic Contribution Arrangements - General Annual Participant Notice
02/22/2017 401(k) Plan Catch-up Contribution Eligibility
09/26/2016 Consequences to a Participant Who Makes Excess Deferrals to a 401(k) Plan
09/22/2016 Change to Plan Vesting Schedules
08/01/2016 Notice Requirement for a Safe Harbor 401(k) or 401(m) Plan
08/01/2016 Mid Year Changes to Safe Harbor Plans or Safe Harbor Notices
04/15/2016 Written Plan Document Requirement for 403(b) Plans