Practitioners can find a lot of good information these days on the IRS’s website when it comes to retirement plan compliance. However, sometimes it is a bit difficult to find what you are looking for. In fact, most times I find it easier to “google” what I am looking for, rather than to dig around on the IRS’s website. Because of that, I am adding a section over in the side-bar entitled “IRS Plan Compliance Resources” where I am listing retirement plan compliance resources which are available on the IRS’s website and which I often find useful (i.e. I just don’t want to have to hunt around for them anymore. Hope you find them useful too.)
The following resources are listed:
- Rev. Proc. 2006-27 (EPCRS)
- Rev. Proc. 2005-66 (Determination Letter Procedures)
- 2005 Cumulative List of Changes
- IRS User Fee Schedule for 2006
- COLA Increases for Dollar Limitations on Benefits and Contributions
- IRS 403(b)/457 Online Resource Guide
- IRS 401(k) Online Resource Guide
- IRS Webpage with links for 403(b)/457 plans, 401(k) plans, and Multiemployer Plans
- Correcting Plan Errors
- Form 5500 Corner
- Listing of Required Modifications (LRMs)
- Alert Guidelines
- Quality Assurance Bulletins ( which includes “Part-Time Employees Revisited” discussed here)
- EP CPE Texts
- EP Examination Guidelines