Retirement Plans Community Topics
IRS Resources
5.1 General/Taxability Issues including Distributions,, Early Withdrawals, 10% Additional Tax, Defaulted Loans 5.2 Rollovers 5.3 Types of Plans IRAs SARSEPs SEPs SIMPLE IRA Plans Designated Roth Accounts Tax-Sheltered Annuities (403(b)) 5.4 Plan Operations Hardship Distributions Required Minimum Distributions Loans Plan Investments Waivers of the 60-Day Rollover Requirement IRC 72(t) or Substantially Equal Payments - Rev. Rul. 2002-62 Filing 2008 Form 5500 Form 5500 Notices - CP 403/406 Form 5500 Notices - CP 213 EP Team Audit (EPTA) Program 5.5 Plan Design Governmental Plan Determination Letters EGTRRA Determination Letter Program for Pre-Approved Defined Contribution Plans Determination Letter Program Amendments Required to Comply with the Community Renewal Tax Relief Act of 2000 (CRA) Pre-Approved and Individually Designed Plan Program (including Form 8905) Revenue Procedure 2002-73 Schedule Q (Form 5300) - Demo 6 September 30, 2003 GUST Remedial Amendment Period Deadline USERRA and SSCRA 5.6 Correcting Plan Errors Self-Correction Program Voluntary Correction Program (VCP) Audit Closing Agreement Program Governmental Plans and EPCRS
5.1 General/Taxability Issues including Distributions,, Early Withdrawals, 10% Additional Tax, Defaulted Loans
5.2 Rollovers
5.3 Types of Plans
5.4 Plan Operations
5.5 Plan Design
5.6 Correcting Plan Errors
Page Last Reviewed or Updated: February 25, 2009