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IRS Employee Plans News, Issue 2014-15, September 22, 2014 (PDF)
Internal Revenue Service [IRS] 
[Guidance Overview] Sept. 22, 2014 Topics include: [1] Form 5498 -- errors by IRA trustees, issuers and custodians may cause tax trouble for IRA owners; [2] Finding missing plan participants: steps plan sponsors may take to locate missing participants; [3] DOL corner: Updates on brokerage windows and missing participants; and [4] IRS and DOL guide for retirement plan reporting and disclosure issues (chart summarizes plan sponsors responsibilities on Form 5500 annual reports, participant notices and other items). |
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