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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.

Find information on Section 4959 Excise Tax for Failure to Meet the Requirements of Section 501(r)(3) and Noncompliant Facility Income Tax for Failure to Meet the Requirements of Section 501(r)

Answers to questions about payment plans (including installment agreements).

This Issue Snapshot will help agents identify if an advance refunding has complied with the limitations imposed on advance refundings by IRC Section 149(d).

General information FAQs about tax credits for paid leave under the American Rescue Plan Act of 2021

FAQs about Correcting issues after the 2020 tax return is filed

Frequently asked questions about the Recovery Rebate Credit.

401(k) Fix-It Guide - Eligible employees weren't given the opportunity to make an elective deferral election (excluding eligible employees).

This Issue Snapshot summarizes plan loan offsets and Qualified Plan Loan Offsets (QPLOs).

Learn about dispute resolution options for large business and international U.S. taxpayers.