Tax Topic: Employee Plans

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These are Summaries of official IRS documents issued from 1994 through the current time on this tax topic. Beginning in January 1996, we have links to the full text of all official IRS documents. While the Summaries are in HTML format, the official IRS documents are in the Adobe Acrobat PDF Format, and have been extracted from IRS Bulletins. You will need the appropriate PDF Reader to view or print these documents. Official IRS documents are NOT available for years 1994 and 1995. See the comment below for IRS's position on using Summaries as an "authoritative interpretation."

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These are Summaries of official IRS documents issued from 1953 through 1993 on this tax topic and have been extracted from IRS's Bulletin Index-Digest System, which ceased publication in December 1993. All these Summaries are in the Adobe Acrobat PDF Format, and require the appropriate PDF Reader to view or print. See the comment below for IRS's position on using Summaries as an "authoritative interpretation."

COMMENT:
According to the IRS, Summaries from the Internal Revenue Bulletins, or the Bulletin Index-Digest System "are intended only as aids to the reader in identifying the subject matter covered. They may not be relied upon as authoritative interpretations." This means that in a dispute with the IRS, the summary is not enough to defend or support your position. For that you will need to use the entire document. However, the summaries are often clear and concise enough for you to understand IRS's official position, or "authoritative interpretation" of the tax law. Plus, they are very helpful in locating the source of IRS's position on the particular topic. Please keep in mind that tax law is always changing, and that all official IRS documents are subject to change at any moment.

List of Categories Covered:

Administrative Programs, Issues & Procedures	Highly Compensated Employee

Beneficiary	Individual Retirement Accounts (IRAs) Including Roth IRAs

Cafeteria Plans	Investments

Church Plans	Limitations on Benefits and Contributions

Closing Agreements	Liquidity Shortfalls

	Loans

Contributions and Benefits	Mortality Tables

Control Employees	Newborns& Mothers Health Protection Act of 1996 (NMHPA)

Cost of Living Adjustments	Nondiscrimination; Testing, Coverage, Rollover

Covered Compensation Tables	Notices and Consents

Deductions	Participation

Deferred Compensation Plans	Prohibited Transactions

Defined Benefits & Defined Contribution	Prototype Retirement Plans & Amendments

Determination Letters	Qualified Plans

Distributions; Minimum Distributions	Recovery of Basis

Employee Age	Remedial Amendment Period

Employee Plans Compliance Resolution System	Retirement Plans

Employee Stock Ownership Plans	Ruling Letters

Employer Securities	Single Sum Distributions

Exclusions of Tax Sheltered Annuities	Tax-Sheltered Annuities

Forms & Applications	Technical Advice

Form 1099-R	Termination

Funding; Minimum Funding Standards, Full Funding Limitations, Change in Funding Method	Transfers, Rollovers

General	User Fees

Government Plans	Vesting

Group Health Plans	Weighted Average Interest Rate Update

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