Sep 1, 20172 minWHAT IS THE “OPERATIONAL COMPLIANCE LIST” FOR QUALIFIED PLANS?“Qualified Retirement Plans” such as 401(k) plans, pension plans and others must satisfy Section 401(a) of the Internal ...
Jul 31, 20171 min5300 Series Filing Fees Effective January 3, 2017 The following fees apply to filing a Form 5300 (Application for Determination of Employee Benefit Plan). You can ...
Jun 30, 20171 minVoluntary Compliance Program (VCP) Fees The following general fees apply to single submissions involving qualified retirement plans established under IRC 401(a) or...
Jun 29, 20171 minCorrections Under the IRS Voluntary Compliance Program (“VCP”)This month’s Building Block discusses the IRS Voluntary Compliance Program, including what it is, how it differs from other correction...
Apr 30, 20172 minRULES FOR IDENTIFYING CONTROLLED GROUPS OF TAX-EXEMPT ORGANIZATIONSCorrectly identifying the “employer” is critical for many of the provisions applicable to 403(b) and qualified retirement plans. In ...