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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