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.
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The Internal Revenue Code provides for various dollar limitations on benefits, contributions, and compensation for tax-qualified employee benefit plans. Recently, the Internal Revenue Service announced cost of living...more
In This Issue:
- Health & Welfare Plans
..Health Care Reform: IRS Issues Proposed “Pay or Play” Regulations
..Health Care Reform: IRS Issues FAQs on Various ACA Issues
..HHS Issues Final HIPAA Regulations...more
The newly enacted American Taxpayer Relief Act (H.R. 8) includes a significant new opportunity to perform “in-plan” conversions of pretax dollars to Roth (after-tax) dollars of funds held in defined contribution retirement...more
The principal regulators of U.S. employee benefits have recently published updates to their guidance plans for the coming months.
- On December 24, 2012, the U.S. Department of Labor (DOL) updated its 2012 Semi-Annual...more
The Internal Revenue Service (IRS) recently released a draft revised Form 5300 and its instructions. Form 5300, the Application for Determination for Employee Benefit Plan, is generally used to request an IRS determination...more