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IRS Employee Plans News 2015-4, April 1, 2015 (PDF)
Internal Revenue Service [IRS]Link to more items from this source
[Guidance Overview]
Apr. 1, 2015
8 pages. Topics include: [1] Plan sponsors: Keep documentation for hardship distributions and plan loans; Retirement plan distributions to foreign persons require withholding; and Follow up on the plan corrections you agreed to in your VCP compliance statements. [2] Plan document help: Apply for a determination letter for your individually designed plan; Tips to expedite the determination letter process; FAQs on reference lists of changes in qualification requirements (new); and Updated 403(b) Listing of Required Modifications. [3] IRAs: Still time to contribute to an IRA for 2014; IRA limits for contributions and deductions; and April 1 deadline to take required retirement plan distributions for many retirees who turned 70-1/2 in 2014. [4] List of recently updated publications.

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