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IRS Issues

This station houses posts and commentary on regulatory requirements and developments at the IRS affecting NTSA members, including the regulatory development process, changes in existing requirements, best practices in ensuring that clients remain in compliance with the tax code and IRS rules, and inside-the-IRS news.


 

 

 

IRS Issues

IRS Issues

By NTSA Net Staff5/21/2015 • 0 Comments

In Tech Talk, Ellie Lowder tells us whether the employees of a local school district can make elective deferrals in their 403(b) plans after they have severed employment.
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By NTSA Net Staff5/21/2015 • 0 Comments

In MarketBeat, Michael Webb examines the changes IRS guidance made to EPCRS regarding autoenrollment, and their impact on 403(b)/457(b) plan sponsors.
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By NTSA Net Staff5/19/2015 • 0 Comments

In MarketBeat, Ellie Lowder discusses the IRS' assertion in two newsletters that failure to properly document hardship withdrawals or home loans is a qualification failure. READ MORE

By NTSA Net Staff5/19/2015 • 0 Comments

In Tech Talk, Ellie Lowder tells us whether federal income tax withholding on required minimum distributions is mandatory. READ MORE

By NTSA Net Staff5/18/2015 • 0 Comments

A federal district court judge in Michigan has given preliminary approval to a settlement of the Ascension Health class action litigation under which Ascension can continue to claim the church plan exemption. READ MORE

By NTSA Net Staff5/12/2015 • 0 Comments

The Department of Labor’s Employee Benefit Security Administration has asked the Office of Management and Budget to extend for three more years authorization to gather information through the Form 5500. READ MORE

By NTSA Net Staff5/11/2015 • 0 Comments

In Tech Talk, Ellie Lowder tells us whether pre-tax deferrals to a 403(b) plan reduce his earnings for purposes of the Social Security earnings test. READ MORE

By NTSA Net Staff5/7/2015 • 0 Comments

The IRS has put in place new ways to correct elective deferral errors in 403(b) and 401(k) plans; accordingly, it updated its webpage and included coverage of these changes in Issue 2015-5 of Employee Plans News. READ MORE

By NTSA Net Staff5/4/2015 • 0 Comments

In MarketBeat, Ellie Lowder provides a discussion about the fundamentals of top hat plans and what interested financial advisors should do about and with them. READ MORE

By NTSA Net Staff5/4/2015 • 0 Comments

In Tech Talk, Ellie Lowder tells us whether an employer can control where a former employee can roll his 403(b).
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By NTSA Net Staff4/9/2015 • 0 Comments

In the latest MarketBeat, Michael Webb examines the changes the IRS made to the Employee Plans Compliance Resolution System and discusses their specific impact on 403(b)/457(b) plan sponsors. READ MORE

By NTSA Net Staff4/9/2015 • 0 Comments

The Treasury Inspector General for Tax Administration recently issued a report on the results of its audit of how well the IRS identifies and addresses excess contributions to IRAs. READ MORE

By John Iekel4/9/2015 • 0 Comments

The IRS recently issued a reminder regarding the importance of following the Universal Availability Rule on participation in 403(b) plans, and what an employer can do if it runs afoul of it.
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By NTSA Net Staff4/9/2015 • 0 Comments

In the latest Tech Talk, Ellie Lowder tells us whether an employee can transfer 403(b) transfer assets to a 401(k) without terminating the 403(b). READ MORE

By NTSA Net Staff4/2/2015 • 0 Comments

In this week’s Tech Talk, Ellie Lowder tells us whether a provider is correct in applying pre-59½ withdrawal restrictions to the entire account value when a client exchanges a 403(b)(7) custodial account into a 403(b)(1) annuity. READ MORE

By Robert Toth4/1/2015 • 0 Comments

In this week’s MarketBeat, Robert Toth discusses plan document issues advisors can help their 403(b) plan sponsors understand pending IRS approval of prototype and volume submitter plans. READ MORE

By NTSA Net Staff3/30/2015 • 0 Comments

We may be getting a better understanding of when an employer-sponsored plan is considered to be a governmental plan if the employer is a charter school, based on Notice 2015-07. In this week’s MarketBeat, Linda Segal Blinn explains what this guidance means and the impact it could have. READ MORE

By NTSA Net Staff3/20/2015 • 0 Comments

The IRS on March 19 in IR-2015-55 issued a reminder that April 1 is the deadline for RMDs from traditional IRAs and 401(k), 403(b) and 457 plans to taxpayers who reached age 70½ in 2014. READ MORE

By NTSA Net Staff3/20/2015 • 0 Comments

In this week’s Tech Talk, Ellie Lowder tells us whether a portion of a minister’s normal wage that is declared to be a housing allowance must be excluded from plan compensation for purposes of federal tax law. READ MORE

By NTSA Net Staff3/20/2015 • 0 Comments

In this week’s MarketBeat, Ellie Lowder tells us how top hat plans work under Internal Revenue Code Section 457(b). READ MORE

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