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Tips for VCP Submissions for Required Minimum Distributions

If you received a CP notice about filing your Form 5500 series return or Form 5558, Application for Extension of Time To File Certain Employee Plan Returns, the following information will help you understand why you received the notice and how to respond.

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.

Find the mortality tables and mortality improvement rates that apply to your pension plan.

Who is eligible to make a catch-up contribution to a 401(k) plan pursuant to IRC Section 414(v).

Accepting Late Rollover Contributions

Single Distribution Rule for Retirement Plans

Insights into Salary Reduction Simplified Employee Pension Plans.

Single-employer DB plans subject to Internal Revenue Code Section 430 may be eligible for automatic approval of a change in funding method due to a change in the plan¡¯s enrolled actuary and the business organization that provides actuarial services (takeover plans). This automatic approval is available for plan years beginning on or after January 1, 2013, for plans that meet the conditions outlined in Announcement 2015-3.

Financial Advisors: Are Assets in Your Client¡¯s One-Participant Plans More Than $250,000?