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Disclosure requirements relating to applications for exemption under Code section 501(a).

Training, publications, forms, official guidance and other materials

Some plan sponsors, under limited circumstances, may submit requests for voluntary correction to the IRS for their Code Section 457(b) retirement plans (Revenue Procedure 2013-12, Section 4.09).

This section provides a discussion of the statute of limitations on tax exempt trusts, prohibited transactions, procedures used by the IRS when protecting a statute, and various publications about statutes.

Master and Prototype Plan Document Providers - Responsibilities and Tips

May 14, 2025 ¡ª A German man was extradited from Italy and arrested for orchestrating a massive mail fraud scheme targeting elderly and otherwise vulnerable victims with false and fraudulent psychic solicitations, U.S. Attorney Alina Habba announced.

October 5, 2022 ¡ª United States Attorney Roger B. Handberg announces that Kevin Edward Hargrave (Locust Grove, Georgia), formerly known as Kevin Edward Wade, has pleaded guilty to conspiring to commit wire fraud and to defraud the United States for the purpose of impeding the lawful functions of the Internal Revenue Service. Hargrave faces a maximum penalty of five years in federal prison. A sentencing date has not yet been set.

Issue snapshot about requirement to spend available project proceeds of qualified tax credit bonds within 3 years of date of issuance.

November 29, 2022 ¡ª Daniel Fruits, of Greenwood, Indiana, was sentenced to six years in federal prison after pleading guilty to wire fraud and money laundering.

FS-2024-25, July 2024 ¡ª This fact sheet provides answers to frequently asked questions related to ¡ì 45Z of the Internal Revenue Code.