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IRS Employee Plans News 2014-18, November 13, 2014 (PDF)
Internal Revenue Service [IRS] [Guidance Overview] Nov. 13, 2014 Topics include: [1] Form 5500-SUP: draft of the paper supplement for 2015 and later plan years; [2] New option for plan sponsors to include income annuities in default target date fund investment options (Notice 2014-66); [3] EPCU QJSA project: most sponsors complied with the qualified joint and survivor annuity notice and consent requirements; [4] One-per-year limit on IRA rollovers allows owners of multiple IRAs fresh start in 2015 (Announcement 2014-32); [5] The Information Reporting Program Advisory Committee (IRPAC) 2014 annual report; and [6] Renew your PTIN before Dec. 3. |
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