Friday, February 28, 2014

IRS publishes continuing education materials on retirement plan issues

The Internal Revenue Service (IRS) recently published continuing education materials on retirement plan issues. The materials include:

Section 401(k) and(m)-ADP/ACP Tests-Correction Methods under EPCRS

Overview of Hybrid Plans (Cash Balance and Pension Equity Plans)

Post PPA Pension Legislation

Plan Terminations

Defined Benefit Plans – Schedule SB (Form 5500) And Related Schedules

Defined Benefit Floor-Offset Arrangements and Other Plan Designs

Related Employers

Compensation





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