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Internal Revenue Service › Plan Participants › Compensation & Benefits

The United States Internal Revenue Service is a bureau of the United States Department of the Treasury. The IRS is charged with collecting revenue and enforcing the Internal Revenue Code.  
Seyfarth Shaw LLP

Missing Participants – What to do With Abandoned Accounts

Seyfarth Shaw LLP on

Over the years, plan sponsors and administrators have wrestled with the question of what to do with the accounts of participants who left employment years earlier and cannot now be located. ...more

Perkins Coie

IRS Charts a Path to a 401(k) Plan Student Loan Feature—Will Plan Sponsors Follow?

Perkins Coie on

The IRS released a private letter ruling on August 17, 2018, in which it approved a student loan repayment benefit that was connected to an employer’s contributions to its 401(k) plan. Though the IRS’s ruling applies only to...more

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