- In-Plan Roth Rollovers: Guidance and Forms 1099-R and 8606 reporting instructions for retirement plan sponsors and participants.
- Rollovers as Business Start-Ups: Common ROBS operational mistakes made by new business owners using their retirement funds to pay business start-up costs.
- Fixing Common Plan Mistakes: Voluntary Correction Program Submission Kit for missed April 30, 2010 deadline for signing a pre-approved EGTRRA plan document.
- Form 5500 Notices Sent in Error Need a Response: Please respond to IRS CP213 notices requesting missing information even if you have corrected the error with an amended return.
- New on the IRS website:
- FAQs - special rules for 2010 rollovers and conversions to a Roth IRA
- IRA-Based Plans - updated information on SEPs, SIMPLEs and Payroll Deduction IRAs
- Rollover Chart - summary of permissible rollover options
Please
contact us if you have questions about how the information in the articles apply to a specific employer sponsored tax qualified retirement plan.