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 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
