Preapproved retirement plans adopting employer

Adopting Employer
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Taxpayer Compliance Burden Survey 2019b

Taxpayer Compliance Burden Survey, Tax Year 2019
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Tax Professionals

Terminating a retirement plan

Terminating a Retirement Plan
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IRS helps taxpayers by providing penalty relief on nearly 5 million 2020 and 2021 tax returns; restart of collection notices in 2024 marks end of pandemic-related pause

IR-2023-244, Dec. 19, 2023 — In a major step to help people who owe back taxes, the Internal Revenue Service today announced new penalty relief for approximately 4.7 million individuals, businesses and tax-exempt organizations that were not sent automated collection reminder notices during the pandemic.
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EP Examination Process Guide - Section 6 - Appeals - Appeals Procedures - Appeals Process

This section provides a brief description of the appeals office, how to file a written protest, representation during the appeals process, and what happens beyond the appeals process.
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Governmental plans under Internal Revenue Code Section 401(a) - Recent developments

Governmental plans under Internal Revenue Code Section 401(a) - Recent developments
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Administrators

IRC 403(b) tax-sheltered annuity plans - additional resources

Find recent guidance, frequently asked questions, forms and publications, mini-courses and other 403(b) resources.
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Administrators

Governmental plans under Internal Revenue Code Section 401(a)

Review government plans under Internal Revenue Code section 401(a), who the plans cover, the types of plans and information updates.
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Administrators

EP Examination Process Guide

The EP Examination Process Guide clarifies the steps in the examination process and introduces resources for retirement plan compliance.
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Reference lists of changes in qualification requirements for retirement plans FAQs

Reference lists help you ensure that your plan document incorporates all relevant changes in plan qualification requirements and records the plan document sections amended and dates the amendments were made.
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