Determinations procedures, new guidance, updated forms and pubs and more
Internal Revenue Service (IRS) sent this bulletin at 02/03/2016 08:51 AM EST
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Issue Number: 2016-2Thank you for subscribing to the Employee Plans News.
In this edition of the Employee Plans News:
Determinations Revisions to the Employee Plans Determination Letter Program: (Notice 2016-3) will update Revenue Procedure 2007-44 and:
New Guidance Treatment of same-sex marriages – additional guidance for retirement plans (Notice 2015-86) Deadline for adoption of discretionary plan amendments – interim guidance for EP Determinations and Examinations employees (TEGE-07-1215-0026) Updated Forms and Publications 2015 Form 5500-EZ, Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan (instructions) Publication 560 (01/2016), Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) Publication 590-A (01/2016), Contributions to Individual Retirement Arrangements (IRAs) 2016 Form 1099-R, Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, Etc. 2016 Form 5498, IRA Contribution Information 2016 instructions for Forms 5498 and 1099-R, Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, Etc., and IRA Contribution Information Corrected mailing address for Form 5308, Request for Change in Plan/Trust Year (Under section 412(d)(1) of the Internal Revenue Code): Internal Revenue Service Disaster relief for retirement plan and IRAs – determine when certain retirement plan and IRA deadlines may be extended for affected taxpayers 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. If you know someone who might want to subscribe to this mailing list, please forward this message to them so they can subscribe. This message was distributed automatically from the mailing list Employee Plans News. Please Do Not Reply To This Message. |