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IRS Employee Plans News 2015-7, June 23, 2015
Internal Revenue Service [IRS]Link to more items from this source
[Guidance Overview]
June 23, 2015

Topics: [1] Worksheets and explanations for the second Cycle E plan language; [2] New VCP Submission Kit for correcting contribution failures for money purchase pension and target benefit plans; [3] Determination letter review process for the second Cycle E and beyond; [4] Penalty relief program for Form 5500-EZ late filers; [5] Fix-It Guides updated: 403(b) Plan Fix-It Guide, SEP Fix-It Guide, SIMPLE IRA Plan Fix-It Guide; [6] Suspension of benefits under the Multiemployer Pension Reform Act of 2014: Temporary Regulations, Application procedures and model notice (Rev. Proc. 2015-34).

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