The Internal Revenue Service (the Service) recently released PLR 201310043 (December 11, 2012), which addresses account - opening bonuses credited to an individual retirement account (IRA) or section 529 college tuition...more
3/14/2013
- 529 Plans Bonuses IRA IRS Reporting Requirements
The Internal Revenue Service (IRS) provided some alternative entertainment on New Year’s Eve by releasing the long-awaited updated Employee Plans Compliance Resolution System (EPCRS) revenue procedure on December 31, 2012....more
1/8/2013
- 403(b) Plans Defined Benefit Plans EPCRS IRS Retirement Plan