In the Journal of Pension Benefits, Groom Law Group principal Elizabeth Dold examines the IRS’s Revenue Ruling 2025-15 guidance on the tax reporting and withholding treatment of uncashed retirement plan checks. The article explains that standard reporting and withholding obligations apply even if a participant never cashes a distribution, and outlines how reissued checks should be handled to avoid duplicate reporting and taxation.
To read the article, click here.
