regulatory and legislative

The IRS has posted a 2022-dated version of Instructions for Form 8950, Application for Voluntary Correction Program (VCP) under the Employee Plans Compliance Resolution System (EPCRS).

The IRS has issued a news release announcing the postponement of certain tax-related deadlines for victims of wildfires and straight-line winds in Colorado.

The IRS has issued new drafts of the 2022 Form W-4P, Withholding Certificate for Periodic Pension or Annuity Payments, and the 2022 Form W-4R, Withholding Certificate for Nonperiodic Payments and Eligible Rollover Distributions.

The Department of Labor’s EBSA, the IRS, and the PBGC jointly released the 2021 Form 5500, 2021 Form 5500-SF, and their respective instructions.

The IRS has issued a news release announcing the postponement of certain tax-related deadlines for victims of severe storms and tornados in Arkansas.

The IRS has issued a news release announcing the postponement of certain tax-related deadlines for victims of severe storms and flooding in Alabama.

The IRS has issued a news release announcing the postponement of certain tax-related deadlines for victims of severe storms, straight-line winds, and tornados in Illinois.

It specifically revises the Form 5500 and Form 5500-SF instructions for the 2021 reporting year for multiple-employer plans.

The IRS has issued the 2021 version of detailed Instructions for Form 5330, Return of Excise Taxes Related to Employee Benefit Plans.

The IRS has posted the 2022 tax year detailed Instructions for Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding.