Listings of Required Modifications, updated: IRA FAQs, fees, forms and publications

Internal Revenue Service (IRS) sent this bulletin at 01/29/2018 09:58 AM EST

Employee Plans News

January 29, 2018

Issue: January 29, 2018

Thank you for subscribing to the Employee Plans News. In this edition:

Model Language for Pre-Approved Defined Contribution Plans - providers applying for IRS opinion letters during the third defined contribution pre-approved plan cycle (October 2, 2017 - October 1, 2018) may use the Listings of Required Modifications (LRMs) to draft or amend their plans.

IRA FAQs - Recharacterization of Roth IRA Contributions– updated for the recharacterization rules of the Tax Cuts and Jobs Act (Pub. L. No. 115-97).

Voluntary Correction Program – kits and guides updated for revised user fees:

Updated forms and publications:

Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans) For Employees of Public Schools and Certain Tax-Exempt Organizations
2017 Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts (PDF)
Publication 915, Social Security and Equivalent Railroad Retirement Benefits
2017 Instructions for Form 8955-SSA, Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits (PDF) Publication 3066, Have you had your check-up this year? for Retirement Plans (PDF)
Publication 3998, Choosing a Retirement Solution for Your Small Business (PDF)
Publication 4336, Salary Reduction Simplified Employee Pension Plan for Small Businesses (PDF)
Publication 4407, Salary Reduction Simplified Employee Pension (SARSEP) - Key Issues and Assistance (PDF)
Publication 4530, Designated Roth Accounts under 401(k), 403(b) or governmental 457(b) plans (PDF)
Retirement Plan Reporting and Disclosure Requirements (IRS) (PDF)
2017 Instructions for Form 5500-EZ, Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan (PDF)

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 at 877-829-5500.

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Listings of Required Modifications, updated: IRA FAQs, fees, forms and publications

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Issue: January 29, 2018