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IRS Employee Plans News, Issue 2014-8, May 16, 2014 (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Guidance Overview]
May 18, 2014

Items include: [1] Mid-year amendments allowed for safe harbor 401(k) and 401(m) plans to reflect same sex marriage rules; [2] Retirement plan payments for accident, health and disability insurance: when payments aren't taxable distributions to participants; [3] Verifying rollover contributions: simplified due diligence procedures to confirm a rollover is from a qualified plan or IRA; and [4] Disaster Relief for Retirement Plans and IRAs: learn if your retirement plan or IRA deadlines have been extended.

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