Mid-Year Amendments Allowed for Safe Harbor 401(k) and 401(m) Plans

Bookmark and Share

IRS.gov Banner
Employee Plans News May 19, 2014

Useful Links:

Information for Retirement Plans

Information for Benefits Practitioner

Information for Plan Participant/Employee

Information for Plan Sponsor/Employer

Examinations/Enforcement

Determinations

Correcting Plan Errors


Contact Us:

e-mail Your Retirement Plan Questions

e-Mail Your Retirement Plan Comments


IRS Resources

Compliance & Enforcement

Contact My Local Office

Filing Options

Forms & Pubs

Frequently Asked Questions

News

Taxpayer Advocate

Where to File


Issue Number:  2014-7 & 2014-8

Thank you for subscribing to the Employee Plans News. 

 

In this edition of the Employee Plans News: 

 

Mid-year amendments – allowed for safe harbor 401(k) and 401(m) plans to reflect same-sex marriage rules

 

Retirement plan payments for accident, health and disability insurance – when payments aren’t taxable distributions to participants

 

Verifying rollover contributions – simplified due diligence procedures to confirm a rollover is from a qualified plan or IRA

Disaster relief for retirement plans and IRAslearn if your retirement plan or IRA deadlines have been extended

Related employers phone forum (May 22 at 2 p.m. EDT) – how the IRS reviews controlled and affiliated service groups

Groups are accepting nominations for three-year terms on:

  • Information Reporting Program Advisory Committee (IRPAC) – apply by May 30, 2013

  • Internal Revenue Service Advisory Council (IRSAC) – apply by June 13, 2014

PBGC – What’s new for practitioners?

 

Employee Plans Compliance Unit  

Updated


If you have a technical or procedural question relating to retirement plans, please visit the

If you have a specific concern about your retirement plan, call EP CUSTOMER ACCOUNT SERVICES at 1-877-829-5500.

If you know someone who might want to subscribe to this mailing list, please forward this message to them so they can

This message was distributed automatically from the mailing list Employee Plans News. Please Do Not Reply To This Message.