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New Revenue Procedures for the Employee Plan Compliance Resolution System, including 403(b) Plan Failures
The long awaited new Revenue Procedures for the Employee Plan Compliance Resolution System have been issued and will be effective, generally April 1, 2013. The information below from the IRS website...
IRS Terminating Proposed Penalty Notices for Untimely Filed or Incomplete Forms 5500
The IRS recently announced on its web site that starting January 1, 2013, it will no longer send proposed penalty notices for untimely or incomplete Form 5500s, but rather will only send penalty...
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