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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’s electronic reading room page under “Training and Reference Materials.” Bookmark and check the page often for helpful new materials.

Retirement Plans
Date Title
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
09/22/2016 Hardship Distributions from 401(k) Plans
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


Page Last Reviewed or Updated: 21-Apr-2017