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IRS Approves Plan Allowing Employees to Annually Choose Between Profit Sharing Plan and HRA Contributions
The Wagner Law Group 
[Guidance Overview] Aug. 6, 2020 "The IRS noted that, while employees would be permitted to make an annual irrevocable election of contributions to the plans, they would not be permitted to elect to have the contributions paid in cash or used towards taxable benefits. Accordingly, the IRS ruled that the proposed amendment to the profit sharing plan will not cause the plan to be treated as offering a cash or deferred arrangement pursuant to section 401(k)." MORE >> |
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