irs guidance

IRS Issues User Fee Guidance for EAs and ERPAs

The IRS has issued a proposed rule to increase the renewal fee for Enrolled Agents (EA) and Enrolled Retirement Plan Agents (ERPA).

FuturePlan ERISA Team

IRS

IRS Guidance

Defined Contribution Plan

Proposed RMD Regulations Initial Highlights

The Internal Revenue Service has released proposed regulations related to required minimum distributions.

FuturePlan ERISA Team

IRA

IRS

IRS Guidance

SECURE Act

Defined Contribution Plan

IRS Priority Guidance Plan Includes Retirement Items

The IRS has issued its 2021-2022 2nd Quarter guidance plan update, in which it describes guidance projects in the current fiscal year.

FuturePlan ERISA Team

IRS

IRS Guidance

IRA

Defined Contribution Plan

Defined Benefit Plan

COVID-19 Relief Extended for Another Year

On February 18, 2022, the President once again extended the national emergency until February 28, 2023.

FuturePlan ERISA Team

COVID-19

Health and Welfare

DOL

IRS

IRS Guidance

IRS Issues Proposed Regulations for Required Minimum Distributions

The IRS has released proposed regulations relating to required minimum distributions from qualified plans.

FuturePlan ERISA Team

IRS

IRS Guidance

Defined Benefit Plan

IRA

2022 Cumulative List of Changes for Pre-Approved 403(b) Plans

The IRS has issued Notice 2022-8, which contains the 2022 cumulative list of changes in requirements that must be taken into account by drafters of pre-approved 403(b) retirement plan documents for Cycle 2.

FuturePlan ERISA Team

IRS

IRS Guidance

Updated Yield Curves and Segment Rates for DB Plans

The IRS has issued Notice 2022-7, which contains updated guidance on factors used in certain defined benefit (DB) pension plan minimum funding and present value calculations.

FuturePlan ERISA Team

IRS

IRS Guidance

Defined Benefit Plan

IRS Issues Deadline Relief for Tennessee Storm Victims

The IRS postpones certain tax-related deadlines for Tennessee storm victims.

FuturePlan ERISA Team

IRS

IRS Guidance

IRA

HSA

Defined Contribution Plan

IRS Announces Applicable Federal Rates for February 2022

The IRS has issued the applicable federal rates for February 2022.

FuturePlan ERISA Team

IRS

IRS Guidance

IRA

Defined Contribution Plan

IRS Guidance on SEPPs from QRPs

IRS’s guidance on whether periodic payments from an individual account under a qualified retirement plan are considered a series of substantially equal periodic payments.

FuturePlan ERISA Team

IRS

IRS Guidance

IRA

Defined Contribution Plan

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