The Internal Revenue Service (“IRS”) has recently published Issue 2014-18 of the Employee Plans News. This edition discusses, a new option for plan sponsors to include income annuities in default target date fund investment options and the Information Reporting Program Advisory Committee (IRPAC) 2014 annual report. The newsletter also discusses the EPCU QJSA project which found that most sponsors complied with the qualified joint and survivor annuity notice and consent requirements.
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