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The annual cumulative list of changes in retirement plan qualification requirements (cumulative list) intends to identify, on a remedial amendment cycle basis, all changes in the qualification requirements resulting from changes in statutes, or from regulations or other guidance published in the Internal Revenue Bulletin, that are required to be taken into account in a written retirement plan document that is submitted for a determination letter or an opinion or advisory letter.

Forms and documents used by Employee Plans Specialists during their review of retirement plans. Plan sponsors are encouraged to review these items prior to submitting a determination letter application to the Service.

Tax Tip 2024-54, May 30, 2024 ¡ª If the IRS rejects an offer in compromise, taxpayers have 30 days from the date on the rejection letter to request an appeal of that decision.

A tax compliance report (Letter 6201) shows whether you have filed tax returns and paid taxes on time. Find out what it includes and how to get one.

This snapshot discusses the requirement that plans submitting an application for a determination letter that claim reliance on a design-based safe harbor must contain a definition of compensation that is nondiscriminatory without the need for annual testing.

Employee Plans is responsible for enforcing the federal tax laws governing retirement plans. Contact us to check the status of your determination letter, ask a question or to request outreach services.

Tax Tip 2023-71, May 24, 2023 ¡ª After the IRS rejects an offer in compromise, taxpayers have 30 days from the date on the rejection letter to request an appeal of the decision.

Form 6088 is used to report the 25 highest participants of a deferred compensation plan. The Internal Revenue Service uses the information on this form to analyze an application for a determination letter on the qualification of the plan upon termination.

If the IRS rejected your request to remove a penalty, you may be able to request an Appeals conference or hearing. You have 30 days from the date of the rejection letter to file your request for an appeal.

On June 29, 2016, Revenue Procedure 2016-37 was released changing the Determination Letter Program for tax-qualified individually designed plans and Requirements for when plan amendments must be adopted under IRC Section 401(b).