Issue Snapshot - Deductibility of employer contributions to a 401(k) plan made after the end of the tax year

This Issue Snapshot discusses the timing rules of IRC sections 404(a)(6) and 415 and considers how these rules apply to employers who establish a new 401(k) plan after the end of the tax year.
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Trusts and Estates

Written Testimony of Daniel Werfel, Commissioner, Internal Revenue Service, before the House Oversight and Accountability Committee Subcommittees on Government Operations and the Federal Workforce and Health Care and Financial Services on IRS Operations

Oct. 24, 2023 — The Commissioner speaks before the House Oversight and Accountability Committee Subcommittees on Government Operations and the Federal Workforce and Health Care and Financial Services on IRS Operations.
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Individuals, Tax Professionals, Charities and Nonprofits, Governments, Businesses, News Media, Trusts and Estates