Found 6272 Matching Items; Displaying 1021 - 1030.
EP Examination Process Guide - Section 3 - Initiation of an Examination - Regulations on Gifts From Outside Sources
An explanation of the ethics regulations about IRS Agents accepting coffee, meals or gifts from sources outside the Federal Government.
General Information
Administrators
IRA-based plans
Payroll Deduction IRAs, SARSEPs, SEPs, and SIMPLE IRA Plans are "No Fuss" plans that range from those with little employer involvement to those that the employer establishes and funds.
General Information
Administrators
Other government correction programs for retirement plans
IRS Employee Plans Compliance Resolution System (EPCRS) and U.S. Department of Labor correction programs.
General Information
Administrators
EP abusive tax transactions - S corporation ESOP abuse of delayed effective date for section 409(p)
This ruling describes an S corporation ESOP not eligible for the delayed effective date under section 409(p) and thus is subject to the nonallocation rules of section 409(p).
General Information
Administrators
Life cycle of a public charity
The life cycle of a public charity includes filing information returns and for tax-exempt status, and updating its mission and purpose.
General Information
Charities and Nonprofits
Employee Plans abusive tax transactions
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.
General Information
Administrators
Top ten issues for IRC 403(b) and 457 plans
Top ten issues identified during IRS audits of IRC 403(b) and 457 plans.
General Information
Administrators
Retirement plans FAQs regarding USERRA and SSCRA
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).
General Information
Administrators
Tax-Exempt & Government Entities Division at a glance
Review tax laws for employee benefit plans and tax-exempt organizations such as nonprofit charities and governmental entities.
General Information
Governments