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IRS Employee Plans News, Issue 2013-10, December 19, 2013 (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Guidance Overview]
Dec. 19, 2013
Topics covered: [1] Closing agreement requests allow plan sponsors to resolve income or excise tax issues that can't be corrected under [EPCRS]; [2] Limited, temporary relief from nondiscrimination requirements for closed defined benefit plans; [3] 2013 Cumulative List of changes in qualification requirements; [4] Tips to expedite your determination letter application review; [5] Monika Templeman, EP Exam Director, bids farewell; [6] Charitable contributions of up to $100,000 per year by IRA owners, age 70-1/2 or over, directly transferred to an eligible charity before December 31 are tax-free; and [7] In-plan Roth rollovers: deadline extended to add Roth provisions for 2013.

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