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IRS Employee Plans News 2014-22, December 9, 2014 (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Guidance Overview]
Dec. 9, 2014

Topics covered: [1] December 11 webinar: Retirement Plan Distributions -- What Every Participant Should Know; [2] Pension Equity Plans; [3] Deadlines extended for submitting applications for opinion and advisory letters for pre-approved defined benefit plans for the plans' second six-year remedial amendment cycle; [3] 2014 Cumulative List -- for plans in Cycle E; [4] Required minimum distributions; [5] Maintaining your retirement plan records; [6] TE/GE realignment transfers some technical responsibilities to the Office of Associate Chief Counsel' and [7] Form 23-EP, Application for Enrollment to Practice Before the IRS as an Enrolled Retirement Plan Agent (ERPA) (Rev. Dec. 2014).

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