27Dec
IRS Memorandum Limits Exceptions for Retaining Signed Retirement Plan Documents – (excuse that “my dog ate my plan documents” will not always work)
Generally, for a tax qualified retirement plan to be adopted, the plan document must be signed and dated by the sponsoring employer and retained. However, in Val Lanes Recreation Center Corp. v. Commissioner of Internal Revenue, T.C. Memo 2018-92,...
By:
Stinson - Benefits Notes Blog
Source Url: https://www.jdsupra.com/legalnews/irs-memorandum-limits-exceptions-for-77273/
Related
After five Legislative Days filled mostly with recognitions and points of personal privilege, the St...
Read More >
The United States Court of Appeals (Federal Circuit) (“Appellate Court”) addressed in an August 26...
Read More >
President Trump continues to push forward with his “Buy American, Hire American” initiative with t...
Read More >
The COVID-19 pandemic has caused a valuation gap between buyers and sellers in certain industries. A...
Read More >
Employees who take FMLA leave may be required to comply with the employer’s usual and customary not...
Read More >
Construction attorney Mark Bogard explains how a stop notice can be used by contractors and supplier...
Read More >