News & Analysis as of

Qualified Plan Distributions: IRS Issues Guidance on Allocation of After-Tax and Pretax Amounts

Lack of clarity causes frustration. The topic of how to properly allocate the pretax and after-tax amounts attributable to distributions from qualified plan accounts that include Roth 401(a) accounts or after-tax accounts has...more

IRS Releases Revised Retirement Plan Correction Program Including Important New Guidance For 403(b) Plans

On December 31, 2012, as Times Square in New York was getting ready to drop the crystal ball, the Internal Revenue Service (IRS) dropped long-awaited guidance regarding retirement plan corrections in the form of Revenue...more

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

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

IRS (Finally) Releases Updated Voluntary Correction Procedures, Including 403(b) Corrections

On December 31, 2012 the Internal Revenue Service (IRS) released Revenue Procedure 2013-12 which replaces existing Revenue Procedure 2008-50, the procedure for voluntary correction of qualified retirement plan errors. The...more

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