Retirement plan forms, defined benefit plan funding regulations

Internal Revenue Service (IRS) sent this bulletin at 09/30/2015 09:32 AM EDT

Employee Plans News

September 30, 2015

Issue Number: 2015-10

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In this edition of the Employee Plans News:

Forms

Draft of 2015 Form 8955-SSA, Annual Registration Statement Identifying Separate Participants with Deferred Vested Benefits (August 7, 2015)
Form 5500 automatic extension to file extends to November 15 for 2016 and later calendar year plan filings (P.L. 114-41, HR 3236, July 31, 2015)
Procedures to request waiver of electronic filing of Forms 8955-SSA and 5500EZ based on undue economic hardship (Rev. Proc. 2015-47)
Revised Forms 8950 and 8951- Sponsors may use prior versions of these Voluntary Correction Program forms until January 1, 2016

Correct plan mistakes

Correcting retirement plan mistakes – listen to recorded webinar on updates to the Correction Program
403(b) plans - compare your written plan to its operation and fix any conflicts

IRAs and IRA-based plan

Beginning date for your first required minimum distribution from your IRA (including SEP and SIMPLE IRAs) is April 1 after the calendar year you turn 70½
Video on retirement plans discusses low-cost, low-maintenance IRA based plans

Defined benefit plans:

Determining minimum required contributions for single-employer defined benefit plans (final regulations 430)
Cooperative and Small Employer Charity Act – guidance on minimum funding requirements for defined benefit plans maintained by groups of cooperatives and related entities, and groups of charities (Notice 2015-58)
Administration of Multiemployer Plan Participant Vote on an Approved Suspension of Benefits Under Multiemployer Pension Reform Act of 2014 (MPRA)

April 30, 2016, is the deadline for employers using pre-approved retirement plan documents to sign an updated version of their 401(k), profit-sharing or other defined contribution retirement plans

New look for Retirement Plans page - we’ve added categories that help you find what you're looking for

You can find answers to many retirement plan questions on IRS.gov at Retirement Plans and Retirement Plan Forms and Publications.

If you need help with an account-specific question, basic information about retirement plan forms or the status of pending applications, call our Customer Account Services line at 877-829-5500.

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Retirement plan forms, defined benefit plan funding regulations

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Issue Number: 2015-10