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Insights into tribal governments' economic benefits of issuing tax-exempt bonds; their ability to issue tax-exempt bonds; what requirements must be met; and other applicable general rules.

Q&A¡¯s from Teams Meeting with 4th Cycle Preapproved 401(a) Defined Contribution Plan Providers

Explanation of FICA tax on volunteer compensation.

Find payroll tax information, including taxable income, filing deadlines, payroll deposits, record keeping and reporting.

Is a Frozen Defined Benefit Plan Subject to the Top-Heavy Minimum Benefit Rules?

Policies and procedures are the steps followed to operate a retirement plan ¨C for example, the enrollment process for new participants. Documenting your policies and procedures is very important to ensure consistent operations. Also, you must routinely follow established policies and procedures to be eligible to self-correct many plan errors under the IRS plan correction programs.

Recent legislation and guidance provide funding relief for single-employer defined benefit plans.

Plan Amendment Correction Method for Hardship Distributions Errors

As an employer sponsoring a retirement plan, you are required by law to keep your books and records available for review by the IRS. Having these records will also facilitate answering questions when determining participants¡¯ benefits. Employee plans covers the qualification of pension, annuity, profit sharing and stock bonus plans, IRAs, SEPs, SIMPLEs, tax sheltered annuities, and 457 plans.