McKay Hochman Co., Inc.


IRS RESOURCES


  > IRS Retirement Plans Community Web Page

Newsletters
  > Employee Plans News
  > Retirement Plan News for Employers

Correcting Plan Errors

 

> Updated EPCRS, Rev. Proc. 2006-27
> IRS Correcting Plan Errors Webpage Updated
> Summary of Changes  
> Slide Presentation  
> Topic Index
> SCP Eligibility Flowchart for QPs and 403(b)s
> SCP Eligibility Flowchart for SIMPLE IRAs and SEPs
> MHCO Commentary on Revised EPCRS


Remedial Amendment Period Procedures
  > Staggered Remedial Amendment Period Procedure Webpage
  > Announcement 2008-23
 

> Rev. Proc. 2007-44;   Rev. Proc. 2007-49

  > Rev. Proc. 2005-66
  > Rev. Proc. 2005-16
  Preapproved Plans
  > New Submission Procedures for Pre-Approved Plans - 6-Year Remedial Amendment Cycle for Pre-Approved Plans Chart
  > New Submission Procedures for Pre-Approved Plans - Reference List
  > New Submission Procedures for Pre-Approved Plans - Summary of Terms, Drafting Tips and Application Procedures
  Individually Designed Plans
  > New Submission Procedures for Individually Designed Plans - 5-Year Remedial Amendment Cycle for Individually Designed Plans Chart
  > New Submission Procedures for Individually Designed Plans
  > Quality Assurance Bulletin for Individually Designed Plans (note chart on last page)
  Cumulative Lists
  > Notice 2007-94
  > Notice 2007-3
  >

Notice 2005-101

  > Notice 2004-84
  Related to Remedial Amendment Procedures
  > Form 8905
  > List of Required Modifications         
  > IRS User Fee Schedule for 2006       Form 8717
  > Where Is My Deternination Letter Request?

IRS Retirement Plan Releases
  > Published Guidance: Procedures, Rulings, Notices, Etc.
  > IRS Bulletins
  > IRS Drop List
  > Employee Plan Forms and Publications

Resource Guides (Online)
  > Employee Plans CPE Texts
  > 401(k)
  > 403(b)/457(b)
  > IRA
 

> IRS Correction Programs

  > Internal Revenue Service Manual
  > Tax Law Issues

EP Examination and Enforcement
  > Examinations/Enforcement
  > Quality Assurance Bulletins
  > Examination Guidelines
  > Abusive Transactions
  > Alert Guidelines

Also of Interest ....
  > Program to Contact Missing Participants or Beneficiaries
  > Final 401(k) and 401(m) Regulations
  > COLA Table
  > Tax Relief in Disaster Situations;  
> Pub 4492, Hurricane Info for Taxpayers
  > 2005 New Bankruptcy Law, IRS Factsheet 2005-18
  > Form 5500 Corner
  > Form 5330 Corner
  > PLR Retrieval




DOL RESOURCES


                    Bill Grossman, QPA  10/23/03,  Rev. 04/07/04, Rev. 06/07/06

 

 

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