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Retirement Plans     
 

Tax Information for Retirement Plans

2005 Dollar Limitations
The 2005 annual dollar limitations on benefits and contributions have been issued.

Request for Applications for the IRS Advisory Committee on Tax Exempt and Government Entities
The IRS is requesting applications for membership to serve on the Advisory Committee on Tax Exempt and Government Entities (ACT). Written applications or nominations must be received on or before December 1, 2004.

Notice 2004-62
The Internal Revenue Service, the Department of Labor's Employee Benefits Security Administration and the Pension Benefit Guaranty Corporation are providing relief in connection with certain employee benefit plans because of damage in Florida caused by Tropical Storm Bonnie, Hurricane Charley and Hurricane Frances.

EP Determination Letter Resource Guide
In response to the results of customer satisfaction surveys, the EP Determinations function has developed a user guide to help customers navigate the EP determination letter process. This guide will clarify the various steps in this process and will introduce our customers to resources that are available on the Retirement Plans web site.

EP Abusive Tax Transactions
The IRS is engaged in extensive efforts to curb abusive tax shelter schemes and transactions. A listing of those transactions which require disclosure and other resources have been provided.

Retirement Source for Plan Sponsors/Employers
A list of topics with useful retirement plan information for Plan Sponsors/Employers.

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