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The IRS is engaged in extensive efforts to curb abusive tax shelter schemes and transactions. A listing of those transactions which require disclosure and other resources have been provided.

Top ten issues identified during IRS audits of IRC 403(b) and 457 plans.

Insights into the re-employment of veterans and the restoration of retirement plan benefits, as affected by the Uniformed Services and Reemployment Rights Act (USERRA) and the Soldiers and Sailors Civil Relief Act (SSCRA).

A collection of information packages designed to assist sponsors who are drafting or re-drafting plans to conform with applicable laws and regulations.

A common type of plan failure submitted to IRS¡¯s Voluntary Correction Program (VCP) involves a plan¡¯s definition of compensation. These failures may occur when the plan¡¯s definition of compensation includes or excludes bonuses, overtime or commissions and the plan sponsor fails to follow the plan¡¯s definition.

Comparison of governmental 457(b) plans and 401(k) plans: Features and corrections

Written Plan Document Requirement for 403(b) Plans

Discriminatory Plan Designs using Short Service

Learn the contribution limits for your 401(k) and Profit-Sharing retirement plans.