IRS Releases Updated EPCRS Guidance
The IRS has released Revenue Procedure 2021-30, which contains long-awaited guidance updating the Employee Plans Compliance Resolution System (EPCRS).
IRS Issues Yield Curves for DB Plan Calculations
The IRS has issued Notice 2021-44, which contains updated guidance on factors used in certain defined benefit (DB) pension plan minimum funding and present value calculations.
Legislation Would Provide Legal Certainty Regarding ESG Factors
Last week, Senators Tina Smith and Patty Murray introduced the Financial Factors in Selecting Retirement Plan Investment Act.
Updated Yield Curves and Segment Rates for DB Plans
The IRS has issued Notice 2021-27, which contains updated guidance on factors used in certain defined benefit pension plan minimum funding and present value calculations.
IRS Sets 2021 Retirement Plan Compliance Priorities
The IRS’ Tax Exempt and Government Entities Compliance Governance Board has approved the following to be prioritized and resourced, primarily through examination.
Updated Yield Curves and Segment Rates for DB Plan Calculations
The IRS has issued Notice 2021-22, which contains updated guidance on factors used in certain defined benefit pension plan minimum funding and present value calculations.
IRS Posts Small Business Retirement Plan Publication
The IRS has posted the 2020 tax year version of Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans).
IRS Issues Updates for DB Plan Calculations
The IRS has issued Notice 2021-16, which contains updated guidance on factors used in certain defined benefit (DB) pension plan calculations.
Deadline for CARES Act Retirement Plan Distribution Benefits
December 30, 2020, is the deadline for eligible taxpayers to take distributions from IRAs and employer-sponsored retirement plans that qualify for special tax benefits under CARES Act.
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