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Provides information for issuers and conduit borrowers with defaulted or distressed tax-exempt, tax credit or direct pay obligations.

This Snapshot discusses the holding in Rev. Rul. 89-87 about a plan that fails to timely distribute assets upon plan termination.

In August 2017, the Office of Chief Counsel issued Chief Counsel Advice (CCA) 201736022 that deals with the cure period described in Treas. Reg. ¡ì 1.72(p)-1, Q&A 10(a) for participant loan repayments. This snapshot discusses common scenarios involving the cure period.

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.

This Issue Snapshot will discuss the calculation of plan compensation for those sole proprietors who maintain qualified retirement plans under IRC Section 401 and SEP IRA plans under IRC Section 408(k).

Sample questions - Credit counseling organization applying for 501(c)(3) exemption

This kit is for plan sponsors who failed to make timely required contributions to a defined contribution money purchase pension plan or target benefit pension plan.

If you received an IRS CP259 Notice, the IRS is informing you that you are required to file a tax return for the indicated tax period, but have not.

Letter 5938 explains that we don't have a record of your tax returns and are requesting them to be filed.

This Issue Snapshot discusses the timing rules of IRC sections 404(a)(6) and 415 and considers how these rules apply to employers who establish a new 401(k) plan after the end of the tax year.