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Internal Revenue Service › Employee Benefits › Required Documentation

The United States Internal Revenue Service is a bureau of the United States Department of the Treasury. The IRS is charged with collecting revenue and enforcing the Internal Revenue Code.  
Best Best & Krieger LLP

Public Agency Retirement Plan Documents: Are They Properly Signed and Dated?

Best Best & Krieger LLP on

Based on numerous requests for plan documents from public agency clients, we know that many cannot find complete sets of their historical and current retirement plan documents that are properly authorized, signed and dated....more

Seyfarth Shaw LLP

Avoid the IRS’s Nuclear Option – Sign that Plan Document!

Seyfarth Shaw LLP on

Seyfarth Synopsis: In a recent Chief Counsel Memorandum (“CCM”), the IRS stated that on audit, agents should pursue plan disqualification for a failure to produce a signed plan document. The IRS was responding to a 2018 Tax...more

Fisher Phillips

Documentation Relief For Hardship Distributions

Fisher Phillips on

Retirement plans are permitted, but not required, to provide in-service distributions of elective deferrals to participants if they can show financial hardship, which is defined as a hardship that is “deemed to be on account...more

Bradley Arant Boult Cummings LLP

Are You Keeping the Right Documentation for 401(k) Hardship Distributions?

Bradley Arant Boult Cummings LLP on

401(k) plans may allow an employee to receive a distribution of elective contributions (employee deferrals) on account of a hardship. The regulations provide that a distribution is made on account of hardship only if the...more

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