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In general, actuaries assess the financial consequences of risks and use mathematics, statistics and financial theory to analyze and determine the financial impact of uncertain future events.

Tips for VCP Submissions for Required Minimum Distributions

Retirement Plan Reporting and Disclosure

Application procedures to become a nonbank trustee or custodian

Final and proposed regulations regarding the anti-cutback rules of section 411(d)(6) were published on 8/12/05. The anti-cutback rules protect accrued and early retirement benefits, retirement type subsidies, and other optional benefits offered under qualified retirement plans.

A retirement plan administrator should take reasonable steps to evaluate whether incoming rollover contributions meet the requirements.

FS-2023-21, Sept. 2023 ¡ª The Inflation Reduction Act provides for an increase to the energy investment credit (under Internal Revenue Code Section 48) for qualifying solar and wind facilities benefitting certain low-income communities.

The Employee Plans Compliance Unit (EPCU) helps plan sponsors, administrators and trustees comply with tax law. Find current and past projects.

401(k) Plan Fix-It Guide - You haven't updated your plan document within the past few years to reflect recent law changes.

Governmental plans under Internal Revenue Code Section 401(a) ¨C Additional resources