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
06/23/2021 Hardship Distributions from 401(k) Plans
09/17/2020 457(b) Plan of Tax Exempt Entity - Tax Consequences of Noncompliance
09/17/2020 457(b) Plans - Correction of Excess Deferrals
06/04/2020 Section 457(b) Plan of Governmental and Tax-Exempt Employers -- Catch-Up Contributions
05/06/2020 403(b) Plans - Catch-Up Contributions
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
03/14/2019 Preventing the Occurrence of a Nonallocation Year under IRC Section 409(p)
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
08/23/2017 IRC Section 457(b) Eligible Deferred Compensation Plan – Written Plan Requirement
08/22/2017 403(b) Plan – Plan Aggregation in Determining Compliance with IRC Section 415(c)
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
12/19/2016 403(b) Universal Availability Requirement
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 Church Plans, Automatic Contribution Arrangements, and the Consolidated Appropriations Act, 2016
04/15/2016 Expansion of Rollover Options Includes Savings Incentive Match Plan for Employees (SIMPLE) IRA Plans
04/15/2016 Written Plan Document Requirement for 403(b) Plans