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IRS Retirement Plan News for Employers, June 13, 2014 (PDF)
Internal Revenue Service [IRS] 
[Guidance Overview] June 13, 2014
Topics include: [1] Penalty relief: Form 5500-EZ and Forms 5500 and 5500-SF; [2] Simplified procedures to verify that rollovers are from a qualified plan or IRA; [3] New one-rollover rule for IRAs; [4] Updated rollover chart; [5] How to request a copy of a determination letter application file; [6] Avoiding mistakes: Internal controls, Policies, procedures and internal controls self-audit, and Monitoring plan service provider reports; [7] Correcting mistakes.
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