New determination revenue procedure, Roth account distributions, Draft Form 5300
Internal Revenue Service (IRS) sent this bulletin at 07/13/2016 08:19 AM EDT
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Issue Number: 2016-7Thank you for subscribing to the Employee Plans News. In this edition of the Employee Plans News: New revenue procedure discusses when plan sponsors must amend an individually designed for new law and may request a determination letter After-tax amounts of designated Roth account distributions are allocated first to direct rollovers rather than pro rata to distributions to multiple destinations (Treas. Regs. 1.402A-1) Deferred compensation plans of state, local government and other tax-exempt organizations – proposed rules for determining when amounts deferred are included in income (REG-147197-07) Defined benefit plan determination letter applications – include new information in the cover letter Draft Form 5300, Application for Determination for Employee Benefit Plan - simplifies information plan sponsors must provide 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. |