Found 2580 Matching Items; Displaying 2431 - 2440.
Memorandum of understanding between the competent authorities of the Kingdom of Belgium and the United States of America
Memorandum of understanding between the competent authorities of the Kingdom of Belgium and the United States of America
General Information
Large Businesses
Tax Credits for Paid Leave Under the American Rescue Plan Act of 2021: Special Issues for Employers — Other Issues
Special Issues for Employers — Other Issues FAQs about Tax Credits for Paid Leave Under the American Rescue Plan Act of 2021
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Salary Reduction Simplified Employee Pension plan (SARSEP)
A Salary Reduction Simplified Employee Pension plan (SARSEP) is a Simplified Employee Pension (SEP) plan set up before 1997 that permits contributions to be made through employee salary reductions, referred to as “employee elective deferrals.”
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Administrators
403(b) plan fix-it guide - You didn't follow the terms of your 403(b) written plan
403(b) Plan Fix-It Guide - You didn’t follow the terms of your 403(b) written plan.
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Administrators
Format for applications
Use Form 8288-B, Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests.
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Nonresidents
Identifying highly compensated employees in an initial or short plan year
This snapshot discusses how to identify highly compensated employees in a plan’s initial plan year or in a short plan year based on the definition of an HCE is in IRC Section 414(q).
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Expanded Self Correction Program - EPCRS Rev. Proc. 2019-19
The IRS Employee Plans Compliance Resolution System (EPCRS) permits any size business or organization that sponsors a retirement plan (including SEP and SIMPLE IRA plans) to identify and correct many failures they find.
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Tax topics
Browse IRS Tax Topics for general individual and business tax information.
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Determining the amount of allocable qualified health plan expenses
Find answers to questions about how to determine the amount of allocable qualified health plan expenses for the COVID-19-related tax credits for required paid leave provided by small and midsize businesses.
General Information