NCTR Washington Regulatory Wrap-Up |
| Description: Status of matters involving the IRS and other federal agencies that are of interest to state and local retirement systems that cover teachers. Requires the Adobe Acrobat Reader, a free download, to read or print. |
Added on: Jan 11, 2006 Hits: 1317 Rate this Site |
IRS Office of Chief Counsel Advice Letter 0210014, FICA taxation of State Section 403(b) Plan |
| Description: IRS says contributions to a 403(b) contract made pursuant to a one-time irrevocable agreement between an employer and an employee are treated as made pursuant to a "salary reduction agreement," and therefore as subject to Social Security taxes under Internal Revenue Code section 3121(v). This holding would apply to tax-exempt organizations that maintain 403(b) programs, as well as to public schools and universities in situations in which the employer is subject to Social Security. Requires the free Adobe Acrobat Reader to view or print. |
Added on: Apr 13, 2002 Hits: 1213 Rate this Site |
FDIC: Trust Examination Manual, Employee Benefit Law, Regulations, and Opinions  |
| Description: Comprehensive guide to ERISA, regulations, Department of Labor and Internal Revenue Service administrative guidance, with a focus on the investment of employee benefit plan assets. |
Added on: Apr 09, 2001 Hits: 4949 Rating: 3 (1 Vote) Rate this Site | Details |
IRC 403(b)/457 Educational Outreach |
| Description: The Employee Plans Division of the Internal Revenue Service has created a diskette containing information for sponsors and practitioners of IRC 403(b) tax-sheltered annuities and 457 retirement plans which it distributes at benefits conferences, educational events, etc. This is the online version of that diskette. |
Added on: Oct 03, 2002 Hits: 1538 Rate this Site |
IRS Tax Exempt and Government Entities Operations Division |
| Description: Find out whom to contact regarding filings that pertain to Employee Plans, Exempt Organizations, and Government Entities. |
Added on: Oct 03, 2002 Hits: 1292 Rate this Site |
Reorganization Plan No. 4 of 1978 |
| Description: Reorganization plan which divided responsibility for administering ERISA among the various federal agencies. |
Added on: Sep 24, 2000 Hits: 2584 Rate this Site |
IRS Directory for Practitioners |
| Description: The IRS Directory for Practitioners provides tax practitioners and others with Point of Contact information, to the lowest level available (down to 5 levels) for each IRS Operating Division and Field Division. |
Added on: May 05, 2003 Hits: 1092 Rating: 1 (1 Vote) Rate this Site | Details |
Weighted Average Interest Rate Table |
| Description: Since 30-year Treasury securities are no longer actually being issued, the Internal Revenue Service is issuing the rates to be used for purposes such as sections 412 and 417 of the Internal Revenue Code. This handy table gives the rates from January, 1990 to the present. |
Added on: Oct 03, 2002 Hits: 1924 Rating: 10 (1 Vote) Rate this Site | Details |
Guidance on GUST Remedial Amendment Period (RAP") |
| Description: Special issue of Employee Plans News" discusses common issues in amendments and filings for GUST. (GUST is the term for the Uruguay Round Agreements Act |
Added on: Dec 31, 1969 Hits: 1442 Rate this Site | Details |
IRS Source Documents on BenefitsLink  |
| Description: Includes text of a number of revenue rulings, revenue procedures, and other IRS documents. |
Added on: Jun 30, 2000 Hits: 5105 Rating: 10 (1 Vote) Rate this Site | Details |
Employee Plans Continuing Professional Education Texts |
| Description: A series of articles of interest published by the IRS as the Employee Plans Continuing Professional Education Technical Instruction Program for Fiscal Year 1998." Topics include "Introduction to Cafeteria Plans |
Added on: Dec 31, 1969 Hits: 971 Rating: 759 (0 Votes) Rate this Site |
IRS Code and Subject Directory  |
| Description: Telephone numbers for IRS personnel, arranged by the Code sections for which they are responsible. |
Added on: Oct 09, 2002 Hits: 4228 Rating: 6 (2 Votes) Rate this Site | Details |
Search the IRS Web site |
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Added on: Oct 03, 2002 Hits: 2940 Rating: 8 (1 Vote) Rate this Site | Details |
Internal Revenue Service home page  |
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Added on: Jan 28, 2002 Hits: 4025 Rating: 9 (3 Votes) Rate this Site | Details |