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A qualified plan must satisfy the Internal Revenue Code in both form and operation. That means that the provisions in the plan document must satisfy the requirements of the Code and that those plan provisions must be followed.

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.

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

This table provides the monthly weighted-average rates and the monthly average rates of 30-year Treasury Securities. These rates are used in the determination of (1) the full funding limitation and current liability of a plan and (2) the minimum present value of a participant's benefit.

Brief descriptions of recent major additions to tax stats are shown here.

Final and proposed IRS positions on the interpretation of Internal Revenue Code sections specific to retirement plans.

Retirement plan news for plan sponsors, participants and tax practitioners. View our current edition, browse the newsletter archive, or subscribe to future editions.