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Employee Plans News

Issue 2012-4, November 29, 2012

Print Version of Newsletter (.pdf)


Issue 2012-3, November 14, 2012

Print version of newsletter (.pdf)

Determinations

  • Application Identification Sheet – attach this bar-coded document when responding to a determination letter application information request
  • Volunteers neededhelp test Pay.gov by paying determination letter application user fees online
  • Determination letter applications – provide your correct address to avoid processing delays
  • Applying for a determination, opinion or advisory letter? – review filing tips, FAQs, information to update a plan, and check on the status of your letter

Plan operations and compliance

Defined benefit plans

  • Benefit restriction noticesrequirements and sample notices for single-employer defined benefit plans
  • Funding reliefnew MAP-21 rules for single-employer defined benefit plans
  • Multiemployer actuarial certifications projectsummary of certifications, updates and future projects
  • Single-employer defined benefit plans in bankruptcyfinal regulations

New on the web

  • IRS.gov redesigned – find us by clicking on the “Information For…” drop-down (upper right) and selecting “Retirement Plans”
  • Help for victims of Hurricane Sandy – YouTube videos, podcasts, news releases and guidance to help disaster victims.
  • 2013 COLA limitsdollar limits for retirement plans and IRAs
  • Lifetime annuity guidancehighlights of recent phone forum on how plans can offer annuity options for retirees
  • Missing participants or beneficiariesrecent changes to the letter forwarding program
  • Due date chart – lists due dates for Forms 5500, 945, 5329, 1099-R and others
  • Lots of Benefits when you set up or participate in an employee retirement plan, Publication 4118 (Rev. 7-2012)
  • Watch Nationwide Tax Forum presentation, “A Taxing Matter - Retirement” – select presentation on left pane, scroll to the bottom of the page and select “Audit”

Recurring columns


The Employee Plans News is a periodic IRS newsletter with retirement plan information for retirement plan practitioners.

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Page Last Reviewed or Updated: 2012-11-29