Defined Contribution Plans › Internal Revenue Service

News & Analysis as of May 21, 2013

The Corporate Law Report: First-to-File Patents, Hiring for Cultural Fit, Roth Conversions Post-Fiscal Cliff, and Global Corporate Insights

The IRS's Retirement Plan Correction Program Has Been Updated and Expanded

by Steven J. Friedman, Stefanie Kastrinsky | Littler on 2/18/2013

On December 31, 2012, the IRS issued Revenue Procedure 2013-12, which updates and expands the IRS's Employee Plans Compliance Resolution System (EPCRS) – the IRS's "fix-it" program for retirement plan errors. Every few years,...more

DOL, IRS, and HHS Put the Brakes on Stand-Alone HRAs Used to Access Health Insurance Coverage in the Individual Market

by Gary Bacher, Alden J. Bianchi | Mintz Levin - Employment, Labor & Benefits on 2/4/2013

In a set of Frequently Asked Questions (FAQs) posted to the Department of Labor’s website on January 24, the Departments of Health and Human Services, Labor, and Treasury (the “Departments”) put a stop to an approach to...more

IRS Announces Cost of Living Adjustment (COLA) Limits for 2013 Applicable to Retirement Plans

by Pullman & Comley, LLC on 1/25/2013

The Internal Revenue Service has announced cost of living adjustments (COLA) applicable to dollar limitations for retirement plans for 2013. Employers should make sure that the individuals in charge of their payroll...more

IRS Updates Employee Plans Compliance Resolution System

by Kary Crassweller, Lisa Loesel, Mary Samsa | McDermott Will & Emery on 1/14/2013

The Internal Revenue Service (IRS) recently updated the Employee Plans Compliance Resolution System (EPCRS), the comprehensive system of correction programs for sponsors of qualified retirement plans. The components of EPCRS...more

2013 Filing and Notice Deadlines for Qualified Retirement and Health and Welfare Plans

by King & Spalding on 1/9/2013

Employers and plan sponsors must comply with numerous filing and notice deadlines for their retirement and health and welfare plans. Failure to comply with these deadlines can result in costly penalties and excise taxes. To...more

Retirement and Pensions Update - Janurary 2, 2013

by David Leiter, Abby Matousek | Mintz Levin - Employment, Labor & Benefits on 1/3/2013

In This Update: Fiscal Cliff Deal Includes Provisions on Charitable Contributions and Roth Roll Overs; PBGC Testifies in Subcommittee Hearing on Multiemployer Plans; IRS Updates Retirement Plan Rules for Hurricane...more

IRS Releases Notice 2012-76 - Cumulative List Of Changes In Plan Qualification Requirements

by Tracy Morley | XpertHR - Partnered with LexisNexis on 12/19/2012

On December 7, 2012, the Internal Revenue Service (IRS) released its 2012 cumulative list of changes in plan qualification requirements. The cumulative list contained in Notice 2012-76 should be used by plan sponsors and...more

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