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Benefit Plan Sponsors › Internal Revenue Service › Tax Liability

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

Uncashed Checks Still Count: The IRS Speaks (Again)

Ary Rosenbaum - The Rosenbaum Law Firm P.C. on

The IRS just dropped Revenue Ruling 2025-15, and while it’s not revolutionary, it’s a reminder that when it comes to uncashed distribution checks, constructive receipt still rules the day....more

Bricker Graydon LLP

Don’t Forget About the IRS When Correcting Delinquent Plan Contributions

Bricker Graydon LLP on

Employers that do not timely deposit participant deferrals and loan contributions to their employer sponsored retirement plans can be subject to Department of Labor (DOL) penalties for breaching their fiduciary duties....more

Bricker Graydon LLP

What, Me PCORI? - Fee Update for Self-Funded Plans

Bricker Graydon LLP on

While the Patient-Centered Outcomes Research Initiative (“PCORI”) fee was updated at the turn of the year, the fee is not actually paid until July.  For those of you that forgot about the fee, this is your reminder to start...more

McDermott Will & Schulte

Still Tax, Even Without the Distributed Cash

McDermott Will & Schulte on

The IRS recently issued guidance on the tax treatment, withholding and reporting for required distributions from tax-qualified retirement plans. Plan sponsors should contact their retirement vendors and trustees to ensure...more

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