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Find what you need to operate a retirement plan and keep it in compliance with the law.
Recent developments
Changes to guidance, law and procedures that affect employee plans.
Issuer Disclosure Requirement for the payment of certified long-term care insurance using qualified long-term care distributions
IRC Section 401(a)(39)(E) permits distributions from a defined contribution plan for the payment of certified long-term care insurance premiums if certain disclosure requirements are met, including that the issuer of the certified long-term care insurance must file an “Issuer Disclosure” with the IRS.
For more details, see Issuer disclosures certified long-term care insurance.
Small businesses
If you sponsor a plan, you must keep it in compliance.