An S corporation cannot deduct accrued expenses for related parties

Employee Plans News - August 2, 2010 - An S corporation cannot deduct accrued expenses for related parties
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Administrators

Audit Closing Agreement Program (Audit CAP) – General description

Overview of retirement plan correction program for errors discovered on audit or during the determination letter application process.
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Administrators

SIMPLE IRA Plan Fix-It Guide – You used the wrong compensation definition to calculate deferrals and contribution to participants' SIMPLE IRAs

SIMPLE IRA Plan Fix-It Guide – You used the wrong definition of compensation to calculate deferrals and contributions to participants’ SIMPLE IRAs
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Administrators

Multiple employer plans

Insights into the requirements of adopting employers of multiple employer plans.
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Individuals, Administrators

401(k) plan fix-it guide - Eligible employees weren't given the opportunity to make an elective deferral election (excluding eligible employees)

401(k) Fix-It Guide - Eligible employees weren't given the opportunity to make an elective deferral election (excluding eligible employees).
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Administrators

Governmental plans under Internal Revenue Code Section 401(a)

Review government plans under Internal Revenue Code section 401(a), who the plans cover, the types of plans and information updates.
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Administrators

Retirement Topics 403b Contribution Limits

Review 403(b) contribution limits, including elective salary deferrals, annual additions, catch-up provisions and elective deferrals to other retirement plans.
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Administrators

FAQs - Auto enrollment - What are the benefits of an automatic contribution arrangement in a retirement plan?

What are the benefits of an ACA in a retirement plan?
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Administrators

SIMPLE IRA Plan Fix-It Guide – Your business sponsors another qualified plan

SIMPLE IRA Plan Fix-It Guide – Your business sponsors another qualified plan
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Administrators

Amend or update a plan

Find resources for drafting or amending retirement plan language to address law changes.
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Administrators