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

Get information about Simplified Employee Pension plans (SEPs). If you own a business, learn how you can establish a SEP for your employees.

Information on phone forums, nationwide tax forums and other educational services. Also, educational products developed specifically for the retirement plan community.

The life cycle of a public charity includes filing information returns and for tax-exempt status, and updating its mission and purpose.

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.

Top ten issues identified during IRS audits of IRC 403(b) and 457 plans.

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).

Review tax laws for employee benefit plans and tax-exempt organizations such as nonprofit charities and governmental entities.

A collection of information packages designed to assist sponsors who are drafting or re-drafting plans to conform with applicable laws and regulations.

A common type of plan failure submitted to IRS¡¯s Voluntary Correction Program (VCP) involves a plan¡¯s definition of compensation. These failures may occur when the plan¡¯s definition of compensation includes or excludes bonuses, overtime or commissions and the plan sponsor fails to follow the plan¡¯s definition.