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Internal Revenue Service › Employee Benefits › Corrective Actions

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.  
Morgan Lewis - ML Benefits

IRS: Show Me the Signatures for Qualified Plan Documents

Morgan Lewis - ML Benefits on

Tax laws have long required that qualified retirement plans timely adopt written plan documents and amendments. But what evidence must a plan sponsor provide to an IRS auditor to prove that they have timely adopted a written...more

Bricker Graydon LLP

IRS expands Self-Correction Program

Bricker Graydon LLP on

Last week, the Internal Revenue Service (IRS) expanded opportunities to use the Self-Correction Program (SCP), permitting Plan Sponsors to correct certain Plan Document Failures and plan loan failures....more

Orrick, Herrington & Sutcliffe LLP

Missed Deferrals - New 401(k) Correction Procedures

Orrick, Herrington & Sutcliffe LLP on

The IRS has recently issued three new, less expensive safe harbor procedures for correcting missed elective deferrals. These new procedures require either no employer corrective contribution to make up the missed elective...more

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