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Benefit Plan Sponsors › Reporting Requirements › Revenue Rulings

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

Morgan Lewis - ML Benefits

IRS Guidance on Uncashed and Reissued Checks: An Opportunity to Review Payment Practices

Morgan Lewis - ML Benefits on

In a release that was fairly unsurprising in content, the Internal Revenue Service issued Revenue Ruling 2025-15 to address a payor’s tax withholding and reporting obligations with respect to stale and reissued retirement...more

Bricker Graydon LLP

The Uncashed Check Conundrum - What Employers Need to Do

Bricker Graydon LLP on

A terminated employee moves and doesn’t tell you and the check for the small benefit forced out of your retirement plan gets returned. A participant requests a distribution and the check gets delivered, but it is never...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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