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SOI Tax Stats - SOI Bulletin: Summer 2010

Application procedures to become a nonbank trustee or custodian

IR-2022-182, October 18, 2022 ¡ª The Internal Revenue Service today announced the tax year 2023 annual inflation adjustments for more than 60 tax provisions, including the tax rate schedules and other tax changes. Revenue Procedure 2022-38 provides details about these annual adjustments.

Many of the actions needed to operate a 401(k) plan involve fiduciary decision - whether you hire someone to manage the plan for you or do some or all of the plan management yourself. Controlling the assets of the plan or using discretion in administering and managing the plan makes you or the entity you hire a plan fiduciary to the extent of that discretion or control. Thus, fiduciary status is based on the functions performed for the plan, not a title. Be aware that hiring someone to perform fiduciary functions is itself a fiduciary act.

2006 NTA Page

Certain former IRS employees can become an enrolled agent without taking the Special Enrollment Examination by virtue of past experience with the IRS.

Unreasonable Assumptions in Actuarial Certifications May Have Consequences

This issue snapshot focuses on terminating, underfunded, single-employer defined benefit plans not subject to the Pension Benefit Guarantee Corporation (PBGC).

This area contains statistics on the number of returns examined by IRS and the recommended additional tax after examination, by type and size of the returns. Additional data are also available here.

These reports contain selected papers given at the 2004 annual meetings of the American Statistical Association and other professional conferences