Found 90 Matching Items; Displaying 1 - 10.
Generic Legal Advice Memorandum AM-2007-012
Non-precedential legal advice re: FIN 48 & Tax Accrual Workpapers
Tax Administration (Non-Authoritative)
Tax Professionals
Publication 538, Accounting Periods and Methods
Publication 538, Accounting Periods and Methods, explains some of the rules for accounting periods and accounting methods. The calendar year is the most common tax year. Other tax years include a fiscal year and a short tax year. The most commonly used accounting methods are the cash method and the accrual method.
Forms and Instructions
Exempt organizations annual reporting requirements - Form 990, Schedules A and B: Reporting pledges receivable
How to report pledges receivable in future years on Form 990, Schedule A
General Information
Small Businesses
Improper Forfeiture by Defined Benefit Plans
Most defined benefit (DB) plans cannot forfeit a participant’s benefit after 5 consecutive 1-year breaks-in-service.
General Information
Administrators
Employee Plans News - Sample plan amendment on benefit limits for underfunded plans
Sample Plan Amendment on Benefit Limits for Underfunded Plans
General Information
Administrators
Discriminatory plan designs using short service
Discriminatory Plan Designs using Short Service
General Information
Administrators
Exempt organizations annual reporting requirements - Foreign activities: Use method of accounting consistent with other expense reporting
Form 990 Schedule F - Foreign Activities - Use Method of Accounting Consistent with Other Expense Reporting
General Information
Charities and Nonprofits
Tips for requesting a Private Letter Ruling on actuarial issues
In an effort to reduce processing delays and improve your experience with the actuarial private letter ruling process, we identified the following list of common errors and issues that tend to slow down the process.
General Information
Individuals, Tax Professionals, Administrators
IRS reminds retirees: April 1 final day to begin required withdrawals from IRAs and 401(k)s
IR-2025-33, March 13, 2025 — The Internal Revenue Service issued a reminder today that in most cases retirees who turned 73 in 2024 must begin receiving payments from Individual Retirement Arrangements (IRAs), 401(k)s and similar workplace retirement plans by Tuesday, April 1, 2025.
News
News Media