Lately, the IRS is providing increased informal guidance on various plan qualification issues through what are called “Issue Snapshots.” This informal guidance provides plan sponsors, as well as IRS examiners, educational assistance on qualification rules to be mindful of when maintaining a tax-qualified plan. The latest round of “Issue Snapshots” was posted in May 2018, and cover a wide variety of issues:

  • Use of Forfeiture Account to Fund QNECs and QMACs;
  • Available Vesting Schedules for Matching Contributions;
  • Annual Contribution Limit for Short Limitation Year;
  • Compensation Limit for Short Plan Year;
  • Changing Interest Credits Under a Cash Balance Plan;
  • Loan Limit for Multiple Plan Loans;
  • Spousal Consent for Participant Loans; and
  • Qualification rules for non-electing church plans.

These Issue Snapshots are briefly summarized in the article linked below and should be kept handy if these issues arise for reference.

Reprinted from TAXES – The Tax Magazine®, Volume 96, Issue 9 with permission from CCH Incorporated, a Wolters Kluwer business, New York, NY.


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