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[Guidance Overview]

2/14/2013: IRS Employee Plans News, Issue 2013-1, February 13, 2013 (PDF) (Internal Revenue Service [IRS])
Articles include: 403(b) plan audits -- how the new correction revenue procedure affects current and future audits of 403(b) plans; Voluntary Correction Program Submission Kit for 403(b) plan sponsors who missed the December 31, 2009, deadline to adopt a written plan; SIMPLE IRA plan -- exclusive-plan requirement explains when you can have a SIMPLE IRA plan after terminating another qualified plan; and 401(k) Excess Deferral Project found errors in elective deferrals reported on Form W-2, Box 12.
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