Here are the links to the April 2nd edition of “Retirement News for Employers” Newsletter.
Print Retirement News for Employers (.pdf)
Understanding your CP 214 notice – answers to common questions on Form 5500-SF or 5500-EZ filing requirements
Include all eligible employees in your 403(b) plan – how to correct failing the universal availability rule
Self-employed individuals – you must use a special rule to calculate your own retirement plan contribution and deduction
Start a SEP retirement plan for 2014 – you can still take a deduction if you fund your SEP by the due date of your 2014 business tax return (including extensions)
Keep documentation for hardship distributions and plan loans
Retirement plan distributions to foreign persons require withholding
Mark your calendar – upcoming retirement plan deadlines
DOL Corner – news from Department of Labor
**Excerpted from April 2, 2015 edition “Retirement News for Employers” on IRS.gov.