Carpenter Morse Group |
Bates & Company |
Retirement Plan Relationship Manager ERISA Services, Inc. |
Retirement, LLC |
Central Pension Fund of the IUOE |
Central Pension Fund of the IUOE |
Nova 401(k) Associates |
Nicholas Pension Consultants |
Prime Pensions, Inc. |
Compass Retirement Consulting Group, Inc. |
Trucker Huss, A Professional Corporation |
United 401(k) Plans, Inc. |
Retirement Plan Legal Specialist Pentegra |
Defined Benefit Calculation Specialist/Actuary The Angell Pension Group, Inc. |
“BenefitsLink continues to be the most valuable resource we have at the firm.”
-- An attorney subscriber
| |
<< Previous news item | Next news item >>
IRS Proposes Eliminating Requirement That Section 83(b) Elections Be Filed with Federal Income Tax Returns Morgan Lewis ![]() [Guidance Overview] Oct. 6, 2015 "The IRS makes a notable observation in the preamble to the proposed regulations about the service provider's obligation to maintain documents, stating that taxpayers have a duty to maintain sufficient documents to establish the tax basis in property, and that this duty extends until the expiration of the period of limitations following the date of the disposition of the property (i.e., the taxable disposition of the property subject to the 83(b) election, which could occur years after the date of the 83(b) election itself). Current recordkeeping practice may not correspond to the IRS' view." |
Please click here to report this link if it is broken (for example, if you see a "404 File Not Found" error message after you click on the link above). |
An important word about authorship: BenefitsLink® is providing a hypertext link to the item shown above, but is not the author of the item (unless otherwise specified). |