ASPPA and the National Tax Sheltered Accounts Association (NTSAA) have submitted a letter to the IRS regarding the termination of a 403(b) plan which is funded, in whole...
At a conference in New York City this week, sponsored by the IRS and ASPPA, Craig Hoffman, General Counsel for ASPPA, discussed several hot-button issues working their way...
The American Society of Pension Professionals and Actuaries (ASPPA) submitted a letter to the Internal Revenue Service (IRS) suggesting improvements for submitting pre-approved defined contribution plans.
Mark Warmoth created two corporations since 1988, which manufactured nothing except tax-saving retirement plans for their founder, according to the U.S. Tax Court.
The American Society of Pension Professionals & Actuaries (ASPPA) has requested that the Internal Revenue Service revise the due date for filing the Form 8955-SSA for 2009 and...
The U.S. Tax Court upheld a decision by the Internal Revenue Service (IRS) that an employee stock ownership plan (ESOP) and its employee stock ownership trust (ESOT) are not...
Federal officials have issued a corrected document on final regulations for hybrid defined benefit plans since a previous version contained errors “that may prove to be misleading and...
The Internal Revenue Service (IRS) has announced plans for a telephone forum to discuss recent guidance on in-plan Roth rollovers for 401(k) and 403(b) plans.
A new Internal Revenue Service (IRS) procedure (2010-52) details the process by which mutli-employer plans can request a five or 10-year extension of the deadline for amortizing unfunded...