IRS Regulations Address Tax on Unrelated Businesses in Plans
The IRS has released final regulations on computing unrelated business taxable income (UBTI) for a tax-exempt organization.
Missing Participants: Prevention is the Best Cure
Unfortunately, many employers don’t consider how to handle missing participants’ account balances or how to prevent losing track of participants in the first place.
New IRS Guidance for Federally Declared Disasters
At the end of 2019, the IRC was amended to create a mandatory 60-day postponement for certain federal tax-related deadlines in the event of a disaster.
New guidance for Traditional and QACA Safe Harbor Plans
The SECURE Act makes it easier for employers to adopt ADP/ACP safe harbor plan provisions. These plans have proven popular with many employers.
Retirement Spotlight: IRS Releases Escheatment Guidance
This Retirement Spotlight summarizes Rev. Rul. 2020-24 and Rev. Proc. 2020-46 and explains how they interact with other IRS and DOL guidance.
DOL’s Proposed Rule Solidifies Shareholder’s Rights
On August 31, 2020, the DOL issued a proposed rule to clarify an ERISA fiduciary’s duties related to shareholder rights, including proxy voting on corporate stock.
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