irs guidance

IRS Releases Final QPLO Regulations

Plan participants have more time to roll over certain plan loan offsets under the Tax Cuts & Jobs Act of 2017 (TCJA). 

FuturePlan ERISA Team

Washington Pulse

Defined Contribution Plan

IRS

IRS Guidance

Public Hearing for Proposed Regulations on Federally Declared Disasters

Published in the Federal Register is an IRS notice of public hearing on proposed regulations for automatic 60-day postponement of certain deadlines following federally declared disasters. 

FuturePlan ERISA Team

Defined Contribution Plan

IRA

IRS Guidance

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. 

FuturePlan ERISA Team

Retirement Spotlight

SECURE Act

IRS

IRS Guidance

Defined Contribution Plan

Proposed Regs for Disaster-Related Deadline Postponements

IRS Proposes Regulations for Automatic Deadline Postponements for Federally Declared Disasters  

FuturePlan ERISA Team

Defined Contribution Plan

IRA

IRS Guidance

Deadline Relief for Mississippi Hurricane Zeta Victims

The IRS has announced the postponement of certain tax-related deadlines for Mississippi victims of Hurricane Zeta. 

FuturePlan ERISA Team

Defined Contribution Plan

IRA

IRS Guidance

Final Regulations on Offset Retirement Plan Loan Rollovers

IRS final regulations on offset retirement plan loan rollovers have been published in the Federal Register. 

FuturePlan ERISA Team

Defined Contribution Plan

IRS Guidance

IRS Releases 2021 Tax Year Reporting Forms 1099-R and 5498

The IRS has posted at its website the 2021 tax year version of Form 1099-R and Form 5498. 

FuturePlan ERISA Team

IRS

IRS Guidance

Defined Contribution Plan

IRA

IRS Announces Deadline Relief for Alabama Hurricane Zeta Victims

The IRS announced the postponement of certain tax-related deadlines for Alabama victims of Hurricane Zeta. 

FuturePlan ERISA Team

IRA

Defined Benefit Plan

Defined Contribution Plan

IRS Guidance

Terminating Custodial 403(b) Plans Get Distribution Relief

The IRS has issued Revenue Ruling 2020-23 to address how employers may terminate 403(b) plans that contain custodial accounts. 

FuturePlan ERISA Team

IRS

IRS Guidance

Tax-Related Deadline Relief for Puerto Rico Storm Victims

The IRS has provided tax-related deadline relief for victims of the September 13, 2020 storm on the island of Puerto Rico.

FuturePlan ERISA Team

Defined Contribution Plan

IRS Guidance

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