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January 27, 2022 ¡ª A statement about IRS providing meaningful assistance to taxpayers.

IR-2022-144, August 2, 2022 ¡ª With identity thieves continuing to target the tax community, Internal Revenue Service Security Summit partners today urged tax professionals to learn the signs of data theft so they can react quickly to protect clients.

VCP Submission Kit - Failure to Adopt a Pre-Approved Defined Contribution Plan by the April 30, 2010 Deadline

VCP Submission Kit ¨C Failure to Adopt a Pre-Approved Defined Benefit Pension Plan for Plan Sponsors Prior to the April 30, 2012 Deadline

Legal advice signed by executives in the National Office of the Office of Chief Counsel and issued to Internal Revenue Service personnel who are national program executives and managers.

The laws governing retirement plans change frequently. Some new laws require changes in a plan's terms and operations; others may offer plan sponsors a new option or increase benefits allowable under a plan. Plans must be operated according to each new required provision as of that provision's statutory effective date (established by Congress), and any necessary changes to the plan's language must be made by a separate date set by the IRS. If a plan sponsor decides to take advantage of a new optional rule, the sponsor must adopt an appropriate amendment to the plan language before the end of the year in which the new rule is put in place. At least once a year you should confirm that your plan language and operations are up-to-date. In addition, Revenue Procedure 2002-10 required SIMPLE IRA plans to be updated for law changes after January 1, 2002, and that IRS model adopters must have had an updated plan in place by December 31, 2002.

IR-2023-143, Aug. 8, 2023 ¡ª In the fourth of a special series, the Internal Revenue Service and the Security Summit partners today urged tax professionals to learn the signs of data theft so they can respond quickly to protect clients.

IR-2022-60, March 16, 2022 ¡ª The IRS today urged people to stay resolute against ongoing scams and schemes by properly securing computers, tablets and phones.

Forms, publications and other government websites

A public pronouncement containing guidance that involves substantive interpretations of the Code or other laws specific to retirement plans.