Subscribe (Free) to
Daily or Weekly Newsletters
Post a Job

Featured Jobs

Loan & Distribution Specialist

AimPoint Pension
(Remote)

AimPoint Pension logo

Defined Benefit Combo Cash Balance Compliance Consultant

Loren D. Stark Company (LDSCO)
(Remote)

Loren D.  Stark Company (LDSCO) logo

Business Development Director

AimPoint Pension
(Remote / Pompano Beach FL / AL / GA)

AimPoint Pension logo

Retirement Plan Administrator

Bates & Company, Inc.
(Remote / Winter Park FL)

Bates & Company, Inc. logo

Regional Vice President of Sales

The Retirement Plan Company
(Remote / AL / FL / GA / MS)

The Retirement Plan Company logo

Director of 3(16) Operations

Compass
(Remote / NH / Hybrid)

Compass logo

View More Employee Benefits Jobs

Free Newsletters

“BenefitsLink continues to be the most valuable resource we have at the firm.”

-- An attorney subscriber

Mobile app icon
LinkedIn icon     Twitter icon     Facebook icon

IRS Memorandum Limits Exceptions for Retaining Signed Retirement Plan Documents
Stinson Link to more items from this source
[Guidance Overview]
Dec. 27, 2019

"On December 13, 2019 the IRS released a Chief Counsel Memorandum ... addressing '[c]oncerns ... that taxpayers may argue that [Val Lanes v. Comm'r] supports the proposition that a taxpayer may attempt to meet the taxpayer's burden to have an executed plan document based on the production of an unsigned plan and a pattern and practice of signing documents given by an advisor.' ... Unfortunately, the Memorandum does not provide any guidance about the factors the IRS will consider in determining whether a taxpayer has met its burden that it executed a plan document."

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 linked news item's title).
An important word about authorship: BenefitsLink® created this link to the news item, but we are not the news item's author (unless expressly shown above).
© 2024 BenefitsLink.com, Inc.