Hardship/loan documentation, 403(b) universal availability rule, IRA information

Internal Revenue Service (IRS) sent this bulletin at 04/02/2015 12:00 PM EDT

Retirement News for Employers

April 2, 2015

April 2, 2015 Issue

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In this edition of the Retirement News for Employers:

Plan sponsors
Understanding your CP 214 notice – answers to common questions on Form 5500-SF or 5500-EZ filing requirements
Include all eligible employees in your 403(b) plan – how to correct failing the universal availability rule
Self-employed individuals – you must use a special rule to calculate your own retirement plan contribution and deduction
Start a SEP retirement plan for 2014 – you can still take a deduction if you fund your SEP by the due date of your 2014 business tax return (including extensions)
Keep documentation for hardship distributions and plan loans
Retirement plan distributions to foreign persons require withholding
Mark your calendar – upcoming retirement plan deadlines
DOL Corner – news from Department of Labor

IRAs
IRS Tax Tip – still time to contribute to an IRA for 2014
IRA limits – for contributions and deductions

Updated
SEP Plan Fix-It Guide
Publication 3998 (12-2014), Choosing a Retirement Solution for Your Small Business
Publication 4284 (2-2015), SIMPLE IRA Plan Checksheet
Publication 4285 (2-2015), SEP Plan Checksheet
Publication 4286 (2-2015), SARSEP Checklist
Publication 4334 (10-2014), SIMPLE IRA Plans for Small Businesses

If you have a technical or procedural question relating to retirement plans, please visit the EP Customer Account Services page in the Retirement section of the IRS.gov Web site.

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

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Hardship/loan documentation, 403(b) universal availability rule, IRA information

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April 2, 2015 Issue