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. They are posted on IRS.gov’s electronic reading room page under “Training and Reference Materials.” Bookmark and check the page often for helpful, new materials.

Retirement Plans

Date Title
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