Found 248 Matching Items; Displaying 71 - 80.
Make a complaint about a tax return preparer
Taxpayers can use this site to find out how to file a complaint about a tax preparer.
About IRS
Tax Professionals
Employee stock ownership plans (ESOPs)
Under section 4975(e)(7) of the Internal Revenue Code, an employee stock ownership plan (“ESOP”) is a defined contribution plan which is a stock bonus plan which is qualified under section 401(a), or a stock bonus and a money purchase plan both of which are qualified under section 401(a).
General Information
Administrators
Plan amendments required before termination
One of the steps to take before terminating your retirement plan is to make sure your plan document includes all law changes your plan was required to follow as of the plan’s termination date.
These
General Information
Administrators
403(b) plan fix-it guide - Your organization isn't eligible to sponsor a 403(b) plan
403(b) Plan Fix-It Guide - Your organization isn’t eligible to sponsor a 403(b) plan.
General Information
Administrators
Troubleshoot PTIN system issues
New to the PTIN system or having trouble logging in? Here’s help!
About IRS
Tax Professionals
Identity Theft Central
Identity Protection PIN (IP PIN) frequently asked questions.
General Information
Individuals, Tax Professionals, Businesses
Retirement plans frequently asked questions (FAQs)
General information about subjects of interest to retirement plans
General Information
Administrators
S corporation ESOP guidance
Guidance and other useful information to assist in understanding issues that may exist with S corporation ESOPs.
General Information
Administrators