The Internal Revenue Service (IRS) has recently updated its Retirement Plan Reporting and Disclosure Requirements Guide. The IRS indicates that the Guide is intended to be used as a quick reference tool and in connection with the Department of Labor’s Retirement Plan Reporting and Disclosure Guide. The 12-page guide summarizes the types of reporting and disclosures that are required, the type of information that must be provided, who must be provided with the information, and when the information must be provided.
The IRS Guide is available
here.
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