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Benefit Plan Sponsors › Retirement Plan › 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

Laner Muchin, Ltd.

IRS Finds Uncashed Retirement Plan Distribution Checks To Be Taxable

Laner Muchin, Ltd. on

Retirement plan administrators can run into issues with uncashed distribution checks, most often when those distributions are mandated as required minimum distributions under the Tax Code. Last month, the IRS issued Revenue...more

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