Articles include: [1] IRS Nationwide Tax Forums; [2] How much salary can you defer if you're eligible for more than one retirement plan? [3] Is a frozen defined benefit plan subject to the top-heavy minimum benefit rules? [4] 403(b) pre-approved plan program; [5] Voluntary Correction Program fees for multiple failures; [6] Tips to avoid processing delays with your Voluntary Correction Program Submission; [7] Updated submission kits for plans that missed the EGTRRA deadlines; [9] Form 5300 -- use April 2011 version; [10] Employee Stock Ownership Plans Determination Letter application review process; [11] Employee Plans Compliance Unit (EPCU) -- non-governmental 457(b) plans project examination; [12] Tips for hardship distributions; [13] SEP plan eligibility requirements.  MORE >>