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
