Tax and compliance issues for 401(k) plans primer
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Tax and compliance issues for 401(k) plans primer

3 years ago · 423.7 KB Download

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This Employee Benefit Plan Audit Quality Center (EBPAQC) primer provides a general understanding of the tax and compliance requirements for 401(k) plans that are subject to the reporting requirements under the Employee Retirement Income Security Act of 1974 (ERISA).

This primer discusses:

  • the tax advantages of plan qualification under the Internal Revenue Code (IRC)

  • the IRC requirements for a plan to be qualified

  • plan design and Internal Revenue Service (IRS) determination and opinion letters

  • nondiscrimination tests and other operating tests to maintain qualified status

  • safe harbor plans

  • plan document failures and operational errors

  • IRS correction programs

  • unrelated business income tax considerations

  • additional IRS and AICPA resources

Download the EBPAQC 401k Tax and Compliance Primer

File name: ebpaqc-401k-tax-and-compliance-primer.pdf

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