Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

EP Compliance Trends and Tips - Compliance Activities - Applicable Issues

  • The Written Document
    This section discusses issues found within the plan document, participation agreements, annuity contracts and the problem of not following the terms of the plan when administering plan provisions.
     
  • The Employees
    This portion involves how employees of the plan are being affected by faulty plan administration, including improper notifications of plan provisions and improperly being excluded from entry into the plan.
     
  • The Employer Contributions
    These are trends found involving employer contributions to the plan, including matching contributions, vesting and exceeding annual dollar limitations.
     
  • The Employee Contributions
    This section discusses the trends found involving employee contributions, mainly concerning the issue of salary deferrals.
     
  • Discrimination
    Trends and issues relating to potential discrimination problems, where highly compensated employees are getting a bigger benefit from the plan than non-highly compensated employees.
     
  • Distributions
    Issues include loans from plans, minimum required distributions and hardship distributions.