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Frequently Asked Questions About Retirement Plans |
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FAQs regarding the Audit Closing Agreement Program
Insights into the Audit Closing Agreement Program (Audit CAP) set forth by the Employee Plans Compliance Resolution System (EPCRS).
FAQs regarding the amendments required to comply with the Community Renewal Tax Relief Act of 2000 (CRA)
Effective for years beginning after 12/31/1997, qualified plans must be operated in accordance with CRA for plan and limitation years beginning on or after January 1, 2001.
FAQs regarding the Determination Letter Program
Insights into the Determination Letter Process, plan terminations, plan language issues, merged plans, and multiple employer plans.
FAQs regarding the EP Team Audit (EPTA) Program
Frequently asked questions regarding the EP Team Audit (EPTA) Program and its examination procedures.
FAQs regarding IRAs
General information about Individual Retirement Arrangements.
FAQs regarding the PWBA / IRS Form 5500 Non-Filer Project
Insights into the joint project to identify and contact potential non-filers of Form 5500-series returns.
FAQs regarding the Required Minimum Distributions
Insights into the Required Minimum Distributions under the Final and Temporary Regulations under IRC Sections 401(a)(9), 408(a)(6) and 408(b)(3).
FAQs regarding Revenue Procedure 2002-73
Insights into the extension of the GUST remedial amendment period for M&P;, volume submitter, and certain other plans.
FAQs regarding Revenue Ruling 2002-62
Insights into substantially equal periodic payments under IRC section 72(t)(2)(A)(iv), with examples.
FAQs regarding SARSEPs
Insights into Salary Reduction Simplified Employee Pension Plans.
FAQs regarding Schedule Q (Form 5300) - Demo 6
Insights into the Demo 6 - Nondiscrimination tests that demonstrate that the requirements of IRC section 401(a)(4) have been satisfied.
FAQs regarding the Self-Correction Program
Insights into the Self-Correction Program (SCP) set forth by the Employee Plans Compliance Resolution System (EPCRS).
FAQs regarding SEPs
Insights into Simplified Employee Pension Plans.
FAQs regarding the September 30, 2003 GUST Remedial Amendment Period Deadline
Insights into which retirement plans need to be updated, the types of changes required, and the consequences of failing to amend by September 30, 2003.
FAQs regarding SIMPLE IRA Plans
Insights into Savings Incentive Match Plans for Employees IRAs.
FAQs regarding Tax-Sheltered Annuities
Insights into the form, operation, contributions and limitations of tax-sheltered annuities.
FAQs regarding USERRA and SSCRA
Insights into the re-employment of veterans and the restoration of retirement plan benefits, as affected by the Uniformed Services and Reemployment Rights Act (USERRA) and the Veterans and Sailors Civil Relief Act (SSCRA).
FAQs regarding the Voluntary Compliance Program
Insights into the Voluntary Correction Program (VCP) set forth by the Employee Plans Compliance Resolution System(EPCRS).
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